Concepedia

Partial Exemption

Partial Exemption is a value-added tax regime under which a taxable person is entitled to recover only a proportion of the input tax incurred on supplies used for both taxable and exempt activities, distinguished from full exemption by the limited right to input tax recovery.

4

Publications

115

Citations

7

Authors

2

Institutions

Publications per year

2017–2026

0

Parents

Children

Publications

4

1–4 of 4

Authors

7

  1. PG
    Péter Gottfried

    University of Regensburg, Germany

    1 publications · 41 citations

    1

    h-index

  2. RD
    Rita de la Feria

    University of Leeds, United Kingdom

    1 publications · 30 citations

    1

    h-index

  3. LH
    Lawrence Howard Seltzer

    1 publications · 17 citations

    1

    h-index

  4. WW
    Wolfgang Wiegard

    University of Regensburg, Germany

    1 publications · 41 citations

    1

    h-index

  5. JM
    Jeffrey M. Schaefer

    1 publications · 17 citations

    1

    h-index

1–5 of 7

Institutions

2

  1. University of Regensburg

    Regensburg, Germany

    1 h-index

    2 publications

    82 citations

  2. Monash University

    Melbourne, Australia

    1 h-index

    2 publications

    54 citations

1–2 of 2

Venues

  1. International VAT Monitor

    1 publications · 30 citations

    1

    h-index

  2. The Journal of Finance

    1 publications · 17 citations

    1

    h-index

  3. Journal of Asian Economics

    1 publications · 27 citations

    1

    h-index

  4. Journal of Public Economics

    1 publications · 41 citations

    1

    h-index

1–4