Concepedia

Tax Zero-rating

Tax Zero-Rating is an indirect tax treatment classified under value-added tax systems, wherein taxable supplies are subject to a zero percent rate, allowing businesses to reclaim input taxes while not charging output tax, thereby distinguishing it from both standard-rated and exempt supplies.

5

Publications

150

Citations

7

Authors

3

Institutions

Publications per year

2017–2026

1

Variants

Zero-rating

Parents

Publications

5

Poverty issues for zero rating VAT in South Africa

Harold Alderman · Journal of African Economies · 1999 · 73 citations

, , +17

Exemption versus zero rating

Péter Gottfried, Wolfgang Wiegard · Journal of Public Economics · 1991 · 41 citations

, , +9

Zero‐Rating versus Cash Transfers under the VAT

Marius van Oordt · Fiscal Studies · 2018 · 14 citations

, , +15

Problems of Administering a Value-Added Tax in Developing Countries

Milka Casanegra de Jantscher · IMF Working Paper · 1986 · 12 citations · Full text

, , +15

Zero-rating food in South Africa: A computable general equilibrium analysis

Marna Kearney, Jan van Heerden · South African Journal of Economic and Management Sciences · 2004 · 10 citations · Full text

, , +17

1–5 of 5

Authors

7

  1. HA
    Harold Alderman

    International Food Policy Research Institute, United States

    1 publications · 73 citations

    1

    h-index

  2. MV
    Marius van Oordt

    University of Pretoria, South Africa

    1 publications · 14 citations

    1

    h-index

  3. WW
    Wolfgang Wiegard

    University of Regensburg, Germany

    1 publications · 41 citations

    1

    h-index

  4. MK
    Marna Kearney

    National Treasury, South Africa

    1 publications · 10 citations

    1

    h-index

  5. JV
    Jan van Heerden

    University of Pretoria, South Africa

    1 publications · 10 citations

    1

    h-index

1–5 of 7

Institutions

3

  1. University of Pretoria

    Pretoria, South Africa

    2 h-index

    2 publications

    24 citations

  2. National Treasury

    Pretoria, South Africa

    1 h-index

    1 publications

    10 citations

  3. University of Regensburg

    Regensburg, Germany

    1 h-index

    2 publications

    82 citations

1–3 of 3

Venues

  1. Journal of African Economies

    1 publications · 73 citations

    1

    h-index

  2. South African Journal of Economic and Management Sciences

    SAJEMS · 1 publications · 10 citations

    1

    h-index

  3. Journal of Public Economics

    1 publications · 41 citations

    1

    h-index

  4. Fiscal Studies

    1 publications · 14 citations

    1

    h-index

  5. IMF Working Paper

    1 publications · 12 citations

    1

    h-index

1–5