Import Vat

Import VAT is a form of value-added tax that is levied by a jurisdiction on the importation of goods (and, in some systems, services) as they enter its customs territory, typically assessed on the customs value of the imports so as to equalize the tax burden on imported and domestically supplied consumption.

Publications

298

Citations

Authors

Institutions

Publications per year

2017–2026

Variants

Import Value-added TaxVat On Imports

Parents

Value-added Tax

Children

Deferred Import Vat AccountingExemptions For Imported GoodsImport Vat AdministrationImport Vat Cash Flow ManagementImport Vat EvasionImport Vat Fraud PreventionImport Vat Policy DesignImport Vat RecoveryImport Vat RefundsInput Tax Credit On Imports

Publications

Implementing Subnational Value Added Taxes on Internal Trade: The Compensating VAT (CVAT)

Charles E. McLure · International Tax and Public Finance · 2000 · 98 citations

Law, Economics, Corporate Taxation +11

Tax Rates and Tax Evasion: Evidence from

Raymond Fisman, Shang‐Jin Wei · SSRN Electronic Journal · 2001 · 56 citations · Full text

Public Affairs, Economics, Public Finance +15

Strategic or Confused Firms? Evidence from “Missing” Transactions in Uganda

Miguel Almunia, Jonas Hjort, Justine Knebelmann et al. · The Review of Economics and Statistics · 2022 · 45 citations

Law, International Business, Public Finance +13

China's import duty drawback and VAT rebate policies: A general equilibrium analysis

Chi‐Chur Chao, Eden S. H. Yu, Wusheng Yu · China Economic Review · 2006 · 38 citations · Full text

Public Affairs, Economics, Public Finance +16

Macroeconomic effects of VAT in Nigeria: A computable general equilibrium analysis

D. Olu Ajakaiye · OpenDocs (Institute of Development Studies) · 1999 · 32 citations · Full text

Law, Economics, Public Finance +11

1–5 of 10

Authors

MS
M. Shahe Emran
George Washington University, United States
2 publications · 28 citations
2
h-index
JE
Joseph E. Stiglitz
Columbia University, United States
2 publications · 28 citations
2
h-index
ES
Eden S. H. Yu
Chinese University of Hong Kong, Hong Kong SAR China
1 publications · 38 citations
1
h-index
RF
Raymond Fisman
National Bureau of Economic Research, United States
1 publications · 56 citations
1
h-index
DO
D. Olu Ajakaiye
1 publications · 32 citations
1
h-index

1–5 of 20

Institutions

1–8 of 20

Venues

RePEc: Research Papers in Economics
Repository · 1 publications · 17 citations
1
h-index
Économie publique/Public economics
1 publications · 11 citations
1
h-index
China Economic Review
1 publications · 38 citations
1
h-index
The Review of Economics and Statistics
1 publications · 45 citations
1
h-index
IEEE Transactions on Engineering Management
1 publications · 29 citations
1
h-index

1–5