Concepedia

Vat Credits

VAT Credits is an accounting mechanism within value-added tax systems that allows a registered taxpayer to offset input taxes paid on purchases against output taxes collected on sales, thereby reducing the net tax liability to the fiscal authority.

24

Publications

1.3K

Citations

42

Authors

25

Institutions

Publications per year

2017–2026

10

Variants

Input Tax Credits

Parents

Children

Publications

24

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

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

, , +17

Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru

Matthieu Bellon, Era Dabla‐Norris, Frederico Lima · Journal of Public Economics · 2022 · 165 citations · Full text

, , +15

VAT rebates and export performance in China: Firm-level evidence

Piyush Chandra, Cheryl Long · Journal of Public Economics · 2013 · 144 citations

, , +16

A European VAT on financial services?

Harry Huizinga · Economic Policy · 2002 · 136 citations

, , +11

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

1–5 of 24

Authors

42

  1. MK
    Michael Keen

    International Monetary Fund, United States

    5 publications · 400 citations

    5

    h-index

  2. HH
    Howell H. Zee

    International Monetary Fund, United States

    3 publications · 81 citations

    3

    h-index

  3. ED
    Era Dabla‐Norris

    International Monetary Fund, United States

    2 publications · 195 citations

    2

    h-index

  4. SC
    Stephen C. Smith

    George Washington University, United States

    2 publications · 76 citations

    2

    h-index

  5. MB
    Matthieu Bellon

    International Monetary Fund, United States

    2 publications · 195 citations

    2

    h-index

1–5 of 42

Institutions

25

  1. International Monetary Fund

    Washington D.C., United States

    8 h-index

    19 publications

    1.3K citations

  2. University College London

    London, United Kingdom

    3 h-index

    3 publications

    347 citations

  3. Xiamen University

    Xiamen, China

    2 h-index

    2 publications

    186 citations

  4. CPB Netherlands Bureau for Economic Policy Analysis

    The Hague, The Netherlands

    2 h-index

    2 publications

    52 citations

  5. Ifo Institute for Economic Research

    Munich, Germany

    2 h-index

    2 publications

    143 citations

  6. Friedrich-Alexander-Universität Erlangen-Nürnberg

    Erlangen, Germany

    1 h-index

    2 publications

    100 citations

  7. Guangdong University of Foreign Studies

    Guangzhou, China

    1 h-index

    3 publications

    78 citations

  8. Colgate University

    Hamilton, United States

    1 h-index

    2 publications

    288 citations

1–8 of 25

Venues

  1. SSRN Electronic Journal

    Repository · 4 publications · 205 citations

    4

    h-index

  2. National Tax Journal

    NTJ · 4 publications · 253 citations

    4

    h-index

  3. Journal of Public Economics

    2 publications · 309 citations

    2

    h-index

  4. International Tax and Public Finance

    2 publications · 80 citations

    2

    h-index

  5. International Review of Financial Analysis

    IRFA · 2 publications · 47 citations

    2

    h-index

1–5