Concepedia

Value-added Tax Base

Value-Added Tax Base is a tax base concept denoting the cumulative measure of value added at each stage of production and distribution, upon which a value-added tax is levied, distinguished from other tax bases by its incremental construction that excludes intermediate inputs through a credit mechanism.

127

Publications

3.3K

Citations

270

Authors

120

Institutions

Publications per year

2017–2026

46

Variants

Vat Base

Parents

Publications

127

Value added tax: international practice and problems

Choice Reviews Online · 1989 · 157 citations

, , +12

Causes of Tax Reform in Latin America, 1977-95

James E. Mahon · Latin American Research Review · 2004 · 100 citations

, , +15

Chain of Values: Examining the Economic Impacts of Blockchain on the Value-Added Tax System

Soohyun Cho, Kyungha Lee, Arion Cheong et al. · Journal of Management Information Systems · 2021 · 83 citations

, , +15

Mental accounting of income tax and value added tax among self-employed business owners

Jerome Olsen, Matthias Kasper, Christoph Kogler et al. · Journal of Economic Psychology · 2018 · 69 citations

, , +13

Value-added taxation and consumption

James Alm, Asmaa El-Ganainy · International Tax and Public Finance · 2012 · 63 citations

, , +11

1–5 of 127

Authors

270

  1. MW
    Mazhar Waseem

    University of Manchester, United Kingdom

    2 publications · 54 citations

    2

    h-index

  2. LJ
    Laura Jaramillo

    International Monetary Fund, United States

    2 publications · 23 citations

    2

    h-index

  3. JE
    James E. Mahon

    Williams College, United States

    2 publications · 120 citations

    2

    h-index

  4. RR
    Rosiati Ramli

    National University of Malaysia, Malaysia

    2 publications · 41 citations

    2

    h-index

  5. GP
    Glenn P. Jenkins

    Queen's University, Canada

    2 publications · 102 citations

    2

    h-index

1–5 of 270

Institutions

120

  1. International Monetary Fund

    Washington D.C., United States

    9 h-index

    17 publications

    371 citations

  2. National Bureau of Economic Research

    Cambridge, United States

    5 h-index

    6 publications

    148 citations

  3. Vilnius University

    Vilnius, Lithuania

    2 h-index

    2 publications

    43 citations

  4. University of Manchester

    Manchester, United Kingdom

    2 h-index

    2 publications

    54 citations

  5. World Bank

    Washington, United States

    2 h-index

    3 publications

    94 citations

  6. Tulane University

    New Orleans, United States

    2 h-index

    2 publications

    132 citations

  7. Islamic University of Madinah

    Medina, Saudi Arabia

    1 h-index

    5 publications

    215 citations

  8. National University of Malaysia

    Bangi, Malaysia

    1 h-index

    1 publications

    22 citations

1–8 of 120

Venues

  1. SSRN Electronic Journal

    Repository · 10 publications · 258 citations

    10

    h-index

  2. RePEc: Research Papers in Economics

    Repository · 7 publications · 169 citations

    6

    h-index

  3. National Tax Journal

    NTJ · 6 publications · 136 citations

    6

    h-index

  4. IMF Working Paper

    6 publications · 125 citations

    6

    h-index

  5. International Tax and Public Finance

    3 publications · 93 citations

    3

    h-index

1–5