Concepedia

Refund Adjustment

Refund Adjustment is a procedural modification applied to a taxpayer's originally determined refund amount, serving as a corrective or reconciliatory mechanism within tax administration systems to ensure accuracy in final disbursements.

5

Publications

419

Citations

6

Authors

7

Institutions

Publications per year

2017–2026

1

Parents

Publications

5

VAT Fraud and Evasion: What Do We Know and What Can Be Done?

Michael Keen, Stephen Smith · National Tax Journal · 2006 · 181 citations

, , +17

VAT Fraud and Evasion: What Do We Know, and What Can Be Done?

Stephen Smith, Michael Keen · SSRN Electronic Journal · 2007 · 111 citations · Full text

, , +17

VAT Fraud and Evasion: What Do We Know, and What Can be Done?

Stephen C. Smith, Michael Keen · IMF Working Paper · 2007 · 55 citations · Full text

, , +17

The impact of customer returns and bidirectional option contract on refund price and order decisions

Chong Wang, Jing Chen, Xu Chen · European Journal of Operational Research · 2018 · 51 citations

, , +11

VAT Fraud and Evasion; What Do We Know, and What Can be Done?

Stephen C. Smith, Michael Keen · RePEc: Research Papers in Economics · 2007 · 21 citations

, , +17

1–5 of 5

Authors

6

  1. MK
    Michael Keen

    International Monetary Fund, United States

    4 publications · 368 citations

    4

    h-index

  2. SS
    Stephen Smith

    Institute for Fiscal Studies, United Kingdom

    2 publications · 292 citations

    2

    h-index

  3. SC
    Stephen C. Smith

    George Washington University, United States

    2 publications · 76 citations

    2

    h-index

  4. XC
    Xu Chen

    University of Electronic Science and Technology of China, China

    1 publications · 51 citations

    1

    h-index

  5. CW
    Chong Wang

    Cranfield University, United Kingdom

    1 publications · 51 citations

    1

    h-index

1–5 of 6

Institutions

7

  1. University College London

    London, United Kingdom

    3 h-index

    3 publications

    347 citations

  2. International Monetary Fund

    Washington D.C., United States

    3 h-index

    3 publications

    347 citations

  3. University of Electronic Science and Technology of China

    Chengdu, China

    1 h-index

    1 publications

    51 citations

  4. Sichuan Agricultural University

    Ya'an, China

    1 h-index

    1 publications

    51 citations

  5. Dalhousie University

    Halifax, Canada

    1 h-index

    2 publications

    102 citations

  6. Ifo Institute for Economic Research

    Munich, Germany

    1 h-index

    1 publications

    111 citations

  7. Institute for Fiscal Studies

    London, United Kingdom

    1 h-index

    1 publications

    111 citations

  8. University of California, Davis

    Davis, United States

    1 publications

    10 citations

1–8 of 7

Venues

  1. IMF Working Paper

    1 publications · 55 citations

    1

    h-index

  2. National Tax Journal

    NTJ · 1 publications · 181 citations

    1

    h-index

  3. European Journal of Operational Research

    1 publications · 51 citations

    1

    h-index

  4. SSRN Electronic Journal

    Repository · 1 publications · 111 citations

    1

    h-index

  5. RePEc: Research Papers in Economics

    Repository · 1 publications · 21 citations

    1

    h-index

1–5