Concepedia

Margin Schemes

Margin Schemes is a special value-added tax regime under which taxable dealers compute VAT on the value added represented by their gross profit margin—the difference between purchase price and resale price—on qualifying supplies, rather than on the full selling price, in order to prevent double taxation of previously taxed goods.

10

Publications

323

Citations

14

Authors

6

Institutions

Publications per year

2017–2026

0

Variants

Margin SchemeMargin Taxation Schemes

Parents

Children

Publications

10

Margin Requirements, Price Fluctuations, and Market Participation in Metal Futures

Gikas A. Hardouvelis, Dongcheol Kim · Journal of money credit and banking · 1995 · 68 citations

, , +17

Conditional VaR using EVT – Towards a planned margin scheme

Malay Bhattacharyya, Gopal Ritolia · International Review of Financial Analysis · 2006 · 62 citations

, , +1

Sraffa and his arguments against 'marginism'

Maria Cristina Marcuzzo, Annalisa Rosselli · Cambridge Journal of Economics · 2010 · 45 citations

, , +6

The Elusiveness of Neutrality – Why Is It So Difficult To Apply VAT to Financial Services?

Arthur Kerrigan · International VAT Monitor · 2010 · 38 citations · Full text

, , +15

Comparing the NRMM (VCI), MMP and VLCI traction models

Bruce Maclaurin · Journal of Terramechanics · 2006 · 29 citations

, , +3

1–5 of 10

Authors

14

  1. MB
    Mark Bailey

    James Hutton Institute, United Kingdom

    1 publications · 14 citations

    1

    h-index

  2. AD
    A. De Morgan

    1 publications · 14 citations

    1

    h-index

  3. LS
    Latha Shanker

    Concordia University, Canada

    1 publications · 23 citations

    1

    h-index

  4. GR
    Gopal Ritolia

    Indian Institute of Management Bangalore, India

    1 publications · 62 citations

    1

    h-index

  5. AR
    Annalisa Rosselli

    University of Rome Tor Vergata, Italy

    1 publications · 45 citations

    1

    h-index

1–5 of 14

Institutions

6

  1. Indian Institute of Management Bangalore

    Bengaluru, India

    1 h-index

    1 publications

    62 citations

  2. Qinetiq (United Kingdom)

    Farnborough, United Kingdom

    1 h-index

    1 publications

    29 citations

  3. Concordia University

    Portland, United States

    1 h-index

    1 publications

    23 citations

  4. Madras Institute of Development Studies

    Chennai, India

    1 h-index

    1 publications

    23 citations

  5. University of Rome Tor Vergata

    Rome, Italy

    1 h-index

    2 publications

    90 citations

  6. Sapienza University of Rome

    Rome, Italy

    1 h-index

    2 publications

    90 citations

1–6 of 6

Venues

  1. The Economic History Review

    2 publications · 31 citations

    2

    h-index

  2. Cambridge Journal of Economics

    1 publications · 45 citations

    1

    h-index

  3. Journal of Futures Markets

    1 publications · 23 citations

    1

    h-index

  4. Notes and Queries

    1 publications · 14 citations

    1

    h-index

  5. International VAT Monitor

    1 publications · 38 citations

    1

    h-index

1–5