Input Tax Restriction is a fiscal regulatory mechanism within the domain of value-added tax systems that limits the extent to which a taxpayer may reclaim input tax credits on goods or services used in making supplies that are exempt from tax, thereby distinguishing it from unrestricted recovery regimes by introducing proportionality or exclusion based on the taxable use of inputs.
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2017–2026
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Publications
5
On the desirability of input taxes
David Newbery · Economics Letters · 1986 · 48 citations
Partial-Exemption Policy in the United Kingdom
Rita de la Feria · International VAT Monitor · 2010 · 30 citations
Law, Public Finance, Tax Law +14
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Authors
5
- DN
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- BS
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- MM
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- CMC. Matthew Rendleman
Southern Illinois University Carbondale, United States
1 publications · 11 citations
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- RD
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Venues
- AgEcon Search (University of Minnesota, USA)
Repository · 1 publications · 11 citations
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- Economics Letters
1 publications · 48 citations
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- International VAT Monitor
1 publications · 30 citations
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- Journal of Environmental Economics and Management
1 publications · 34 citations
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- Regional Science and Urban Economics
1 publications · 79 citations
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