Indirect Taxation

Indirect Taxation is a form of taxation in which the state levies taxes primarily on transactions in goods and services that are collected from intermediaries and whose economic burden can be shifted from the person legally liable for remittance to other agents, typically final consumers.

208

Publications

12.2K

Citations

302

Authors

173

Institutions

Publications per year

2017–2026

24

Authors

302

  1. AD
    André Decoster

    KU Leuven, Belgium

    7 publications · 225 citations

    7

    h-index

  2. HC
    Helmuth Cremer

    University of Liège, Belgium

    5 publications · 432 citations

    5

    h-index

  3. PP
    Pierre Pestieau

    University of Liège, Belgium

    4 publications · 411 citations

    4

    h-index

  4. MK
    Michael Keen

    International Monetary Fund, United States

    4 publications · 130 citations

    4

    h-index

  5. GV
    Guy Van Camp

    KU Leuven, Belgium

    4 publications · 71 citations

    4

    h-index

1–5 of 302

Venues

  1. Journal of Public Economics

    19 publications · 3.8K citations

    19

    h-index

  2. SSRN Electronic Journal

    Repository · 13 publications · 402 citations

    12

    h-index

  3. RePEc: Research Papers in Economics

    Repository · 6 publications · 368 citations

    6

    h-index

  4. International Tax and Public Finance

    6 publications · 106 citations

    6

    h-index

  5. 5

    h-index

1–5