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The (Non-)Neutrality of Value-Added Taxation
22/22 checkable references clean · checked 2026-08-28
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
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The 22 checked references that resolve
resolves10.1093/qje/qjaa017
Quantifying the Gap Between Equilibrium and Optimum under Monopolistic Competition*
resolves10.1016/j.inteco.2020.08.001
The International Trade and Production Database for Estimation (ITPD-E)
resolves10.1257/jep.38.1.107
Does the Value-Added Tax Add Value? Lessons Using Administrative Data from a Diverse Set of Countries
resolves10.1016/j.jpubeco.2013.03.005
VAT rebates and export performance in China: Firm-level evidence
resolves10.54648/GTCJ2016010
The Non-discrimination Principle and VAT: Rules of Thumb for Trade and Tax Policy-Makers
resolves10.1007/s10797-005-0497-5
Barriers to Trade and Imperfect Competition: The Choice of Commodity Tax Base
resolves10.1111/caje.12493
Estimating the effects of non‐discriminatory trade policies within structural gravity models
resolves10.1016/j.econmod.2023.106604
Structural gravity and the gains from trade under imperfect competition: Quantifying the effects of the European Single Market
resolves10.1016/S0022-1996(98)00005-1
The comparison between destination and origin principles under imperfect competition
resolves10.1016/j.jpubeco.2015.09.006
More and cheaper haircuts after VAT cut? On the efficiency and incidence of service sector consumption taxes
The 22 references without a DOI — listed, not checked
no DOI — not checkedA Theoretical Foundation for the Gravity Equation
no DOI — not checkedThe Elusive Pro-competitive Effects of Trade
no DOI — not checkedCash-Flow Taxes in an International Setting
no DOI — not checkedWho Really Benefits from Consumption Tax Cuts? Evidence from a Large VAT Reform in France
no DOI — not checkedDo Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms
no DOI — not checkedref10
no DOI — not checkedref11
no DOI — not checkedref12
no DOI — not checkedref14
no DOI — not checkedref15
no DOI — not checkedUnit Sales and Price Effects of Pre-announced Consumption Tax Reforms: Micro-level Evidence from European VAT
no DOI — not checkedThe WTO and Direct Taxation
no DOI — not checkedref23
no DOI — not checkedref25
no DOI — not checkedInternational Trade Effects of Value-Added Taxation
no DOI — not checkedThe Pass-Through of Temporary VAT Rate Cuts: Evidence from German Supermarket Retail
no DOI — not checkedref34
no DOI — not checkedref36
no DOI — not checkedref38
no DOI — not checkedref40
no DOI — not checkedref43
no DOI — not checkedref44
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