Reforming VAT Concessions: A Tax Expenditure Analysis

Zu, Y (2017) Reforming VAT Concessions: A Tax Expenditure Analysis. British Tax Review (4). pp. 418-437. ISSN 0007-1870

Abstract

Metadata

Authors/Creators:
  • Zu, Y
Copyright, Publisher and Additional Information: This is a pre-copyedited, author-produced version of an article accepted for publication in British Tax Review following peer review. The definitive published version: Zu, Y (2017) Reforming VAT Concessions: A Tax Expenditure Analysis. British Tax Review (4). pp. 418-437, is available online on Westlaw UK or from Thomson Reuters DocDel service .
Keywords: VAT concessions, tax expenditures, reduced rates, zero rate, exempt supplies
Dates:
  • Published: 12 October 2017
  • Accepted: 27 July 2017
Institution: The University of Leeds
Academic Units: The University of Leeds > Faculty of Education, Social Sciences and Law (Leeds) > School of Law (Leeds)
Depositing User: Symplectic Publications
Date Deposited: 21 Aug 2017 13:11
Last Modified: 12 Oct 2018 00:38
Status: Published
Publisher: Sweet and Maxwell

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