Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Value Added Tax: A Comparative Approach

6 references·9 citing·41 second hop

FromToDepth

this work references cited by second hop

References

1958The Affluent Society2,208 cited
1986A history of taxation and expenditure in the Western world552 cited
2001The Modern VAT453 cited
2007The VAT in Developing and Transitional Countries381 cited
2003The foundations of European Community law336 cited
1996Tax law design and drafting165 cited

Cited by

2015How Is Tax Policy Conducted Over the Business Cycle?185 cited
2015The Decade of Adjustment: A Review of Austerity Trends 2010-2020 in 187 Countries110 cited
2021Taxing Profit in a Global Economy90 cited
2013The Age of Austerity: A Review of Public Expenditures and Adjustment Measures in 181 Countries76 cited
2015The Rise of the Value-Added Tax74 cited
2019Residual Profit Allocation by Income48 cited
2012A proposal to apply the Kiwi-VAT to insurance services in the European Union41 cited
2015Value Added Tax35 cited
2023The “Matthew effect” in rebates: How does VAT rebates allocation affect firm export performance15 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work