Concepedia

Vat Returns

VAT Returns is a formal financial reporting instrument required by tax authorities that discloses a business’s value-added tax liabilities, recoverable input tax, and net tax position over a defined accounting period.

47

Publications

1.3K

Citations

112

Authors

65

Institutions

Publications per year

2017–2026

19

Variants

Vat Declarations

Parents

Children

Publications

47

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

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

, , +16

Mobilizing VAT revenues in African countries

Sijbren Cnossen · International Tax and Public Finance · 2015 · 73 citations

, , +9

CVAT, VIVAT, and Dual VAT: Vertical ``Sharing'' and Interstate Trade

Richard M. Bird, Pierre-Pascal Gendron · International Tax and Public Finance · 2000 · 64 citations

, , +11

The Economics of a Reduction in VAT*

Ray Barrell, Martin Weale · Fiscal Studies · 2009 · 59 citations

, , +8

VAT threshold and small business behavior: evidence from Thai tax returns

Athiphat Muthitacharoen, Wonma Wanichthaworn, Trongwut Burong · International Tax and Public Finance · 2021 · 47 citations

, , +16

1–5 of 47

Authors

112

  1. DB
    Dóra Benedek

    International Monetary Fund, United States

    3 publications · 114 citations

    3

    h-index

  2. PW
    Philippe Wingender

    International Monetary Fund, United States

    3 publications · 114 citations

    3

    h-index

  3. RD
    Ruud de Mooij

    International Monetary Fund, United States

    3 publications · 114 citations

    3

    h-index

  4. GM
    Giulia Mascagni

    International Centre for Tax and Development, United Kingdom

    2 publications · 30 citations

    2

    h-index

  5. RM
    Richard M. Bird

    University of Toronto, Canada

    2 publications · 40 citations

    2

    h-index

1–5 of 112

Institutions

65

  1. International Monetary Fund

    Washington D.C., United States

    4 h-index

    10 publications

    386 citations

  2. University of Exeter

    Exeter, United Kingdom

    2 h-index

    4 publications

    109 citations

  3. Institute for Fiscal Studies

    London, United Kingdom

    2 h-index

    2 publications

    87 citations

  4. CPB Netherlands Bureau for Economic Policy Analysis

    The Hague, The Netherlands

    2 h-index

    2 publications

    91 citations

  5. University of Oxford

    Oxford, United Kingdom

    2 h-index

    2 publications

    87 citations

  6. Southwestern University of Finance and Economics

    Chengdu, China

    2 h-index

    2 publications

    54 citations

  7. Ifo Institute for Economic Research

    Munich, Germany

    2 h-index

    4 publications

    174 citations

  8. Hunan University

    Changsha, China

    2 h-index

    5 publications

    139 citations

1–8 of 65

Venues

  1. International Tax and Public Finance

    5 publications · 204 citations

    5

    h-index

  2. SSRN Electronic Journal

    Repository · 4 publications · 116 citations

    4

    h-index

  3. Fiscal Studies

    2 publications · 91 citations

    2

    h-index

  4. Economics Letters

    2 publications · 42 citations

    2

    h-index

  5. IMF Working Paper

    2 publications · 38 citations

    2

    h-index

1–5