VAT Administration Systems is a formal governance framework that specifies the institutional, procedural, and technological mechanisms responsible for the assessment, collection, monitoring, and enforcement of value-added tax obligations within a national or supranational fiscal jurisdiction.
11
Publications
481
Citations
11
Authors
5
Institutions
Publications per year
2017–2026
2
Parents
Publications
11
Designing Vat Systems: Some Efficiency Considerations
Ali Agha, Jonathan Haughton · The Review of Economics and Statistics · 1996 · 205 citations
Law, Economics, Public Finance +15
1–5 of 11
Authors
11
- RD
2
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- CE
1
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- AA
1
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- MC
1
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- WA
1
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1–5 of 11
Institutions
5
Humber Polytechnic
Toronto, Canada
1 h-index
1 publications
31 citations
UNSW Sydney
Sydney, Australia
1 h-index
1 publications
25 citations
National Bureau of Economic Research
Cambridge, United States
1 h-index
1 publications
12 citations
Hoover Institution
Stanford, United States
1 h-index
1 publications
12 citations
University of Leeds
Leeds, United Kingdom
1 h-index
1 publications
19 citations
University of Michigan
Ann Arbor, United States
1 publications
10 citations
Institute of Industrial Economics
Kyiv, Ukraine
1 publications
11 citations
1–7 of 5
Venues
- SSRN Electronic Journal
Repository · 4 publications · 87 citations
4
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- Intertax
2 publications · 68 citations
2
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- IMF Working Paper
2 publications · 40 citations
2
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- DukeSpace (Duke University)
Repository · 1 publications · 38 citations
1
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- The Review of Economics and Statistics
1 publications · 205 citations
1
h-index
1–5