VAT Exemptions is a tax policy instrument that classifies certain supplies of goods or services as excluded from value-added tax imposition, thereby preventing the levy of VAT while disallowing input tax recovery by the supplier.
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2017–2026
22
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82
Barbara Bojko, Erasmus Cudjoe, Germán Augusto Gómez‐Ríos et al. · Analytica Chimica Acta · 2012 · 172 citations
Engineering, Mechanical Engineering, Philosophy Of Language +1
A European VAT on financial services?
Harry Huizinga · Economic Policy · 2002 · 136 citations
Study to Quantify and Analyse the VAT Gap in the EU-27 Member States
Luca Barbone, Misha Belkindas, Léon Bettendorf et al. · SSRN Electronic Journal · 2013 · 88 citations · Full text
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163
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1–5 of 163
Institutions
97
CPB Netherlands Bureau for Economic Policy Analysis
The Hague, The Netherlands
8 h-index
8 publications
331 citations
University of Pretoria
Pretoria, South Africa
5 h-index
5 publications
158 citations
International Monetary Fund
Washington D.C., United States
3 h-index
5 publications
145 citations
University of Exeter
Exeter, United Kingdom
2 h-index
4 publications
126 citations
Institute for Fiscal Studies
London, United Kingdom
2 h-index
5 publications
183 citations
Southwestern University of Finance and Economics
Chengdu, China
2 h-index
2 publications
34 citations
National Bureau of Economic Research
Cambridge, United States
2 h-index
3 publications
46 citations
Humber Polytechnic
Toronto, Canada
2 h-index
2 publications
61 citations
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Venues
- SSRN Electronic Journal
Repository · 12 publications · 345 citations
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- International Tax and Public Finance
6 publications · 227 citations
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- IMF Working Paper
5 publications · 116 citations
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- EC Tax Review
4 publications · 77 citations
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- Fiscal Studies
4 publications · 141 citations
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