Concepedia

Vat System Design

VAT System Design is a conceptual framework within value-added tax administration that specifies the structural and operational parameters of a VAT system, distinguishing it from alternative tax design approaches by its focus on the systematic integration of policy objectives, compliance mechanisms, revenue efficiency, and administrative feasibility in the levying of indirect taxes on consumption.

75

Publications

2.9K

Citations

121

Authors

63

Institutions

Publications per year

2017–2026

14

Parents

Publications

75

Designing Vat Systems: Some Efficiency Considerations

Ali Agha, Jonathan Haughton · The Review of Economics and Statistics · 1996 · 205 citations

, , +15

Brains in a Vat

Anthony Brueckner · The Journal of Philosophy · 1986 · 188 citations

, , +2

The Future of Value Added Tax in the European Union

Michael Keen, Stephen Smith, Richard Baldwin et al. · Economic Policy · 1996 · 151 citations

, , +13

Global Trends and Issues in Value Added Taxation

Sijbren Cnossen · International Tax and Public Finance · 1998 · 134 citations

, , +15

TAXATION OF FINANCIAL SERVICES UNDER A VALUE-ADDED TAX: APPLYING THE CASH-FLOW APPROACH

Satya Poddar, MORLEY ENGLISH · National Tax Journal · 1997 · 119 citations

, , +11

1–5 of 75

Authors

121

  1. SC
    Sijbren Cnossen

    Erasmus University Rotterdam, Netherlands

    4 publications · 251 citations

    4

    h-index

  2. MK
    Michael Keen

    International Monetary Fund, United States

    3 publications · 208 citations

    3

    h-index

  3. HH
    Howell H. Zee

    International Monetary Fund, United States

    3 publications · 81 citations

    3

    h-index

  4. RM
    Richard M. Bird

    University of Toronto, Canada

    3 publications · 61 citations

    3

    h-index

  5. RD
    Rita de la Feria

    University of Leeds, United Kingdom

    3 publications · 98 citations

    3

    h-index

1–5 of 121

Institutions

63

  1. Institute for Fiscal Studies

    London, United Kingdom

    3 h-index

    6 publications

    224 citations

  2. International Monetary Fund

    Washington D.C., United States

    3 h-index

    5 publications

    143 citations

  3. Ifo Institute for Economic Research

    Munich, Germany

    3 h-index

    5 publications

    146 citations

  4. Boston University

    Boston, United States

    3 h-index

    4 publications

    58 citations

  5. Erasmus University Rotterdam

    Rotterdam, The Netherlands

    2 h-index

    2 publications

    166 citations

  6. UCL Australia

    Adelaide, Australia

    2 h-index

    3 publications

    332 citations

  7. University of Hong Kong

    Pok Fu Lam, Hong Kong

    2 h-index

    2 publications

    26 citations

  8. University of Manchester

    Manchester, United Kingdom

    2 h-index

    3 publications

    41 citations

1–8 of 63

Venues

  1. SSRN Electronic Journal

    Repository · 13 publications · 362 citations

    11

    h-index

  2. National Tax Journal

    NTJ · 6 publications · 230 citations

    6

    h-index

  3. RePEc: Research Papers in Economics

    Repository · 4 publications · 152 citations

    4

    h-index

  4. Fiscal Studies

    4 publications · 142 citations

    4

    h-index

  5. International VAT Monitor

    3 publications · 85 citations

    3

    h-index

1–5