Concepedia

Multi-use Input Tax

Multi-Use Input Tax is a methodological framework within the academic study of partial exemption that enables the systematic allocation of input tax attributable to both taxable and exempt supplies based on a prescribed apportionment formula, thereby distinguishing it from direct, fully recoverable, or wholly non-recoverable input tax treatments.

2

Publications

74

Citations

3

Authors

1

Institutions

Publications per year

2017–2026

0

Parents

Publications

2

1–3 of 2

Authors

3

  1. AP
    Alessandro Petretto

    University of Florence, Italy

    1 publications · 40 citations

    1

    h-index

  2. BS
    Brandt Stevens

    Pennsylvania State University, United States

    1 publications · 34 citations

    1

    h-index

  3. AB
    Alessandro Balestrino

    University of Pisa, Italy

    1 publications · 40 citations

    1

    h-index

  4. JM
    Jack Mintz

    University of Toronto, Canada

    1 publications · 43 citations

    0

    h-index

  5. KJ
    Kenneth J. McKenzie

    University of Calgary, Canada

    1 publications · 43 citations

    0

    h-index

1–5 of 3

Institutions

1

  1. Illinois State University

    Normal, United States

    1 h-index

    1 publications

    34 citations

  2. University of Warwick

    Coventry, United Kingdom

    1 publications

    43 citations

  3. University of Calgary

    Calgary, Canada

    1 publications

    43 citations

  4. University of Toronto

    Toronto, Canada

    1 publications

    43 citations

1–4 of 1

Venues

  1. 1

    h-index

  2. 1

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  3. International Tax and Public Finance

    1 publications · 43 citations

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