Many Value-Added Taxes (VATs) or Goods and Services Taxes (GSTs) include a tax refund scheme for goods acquired by tourists when they visit the jurisdiction, and then return home. The policy, design and operation of tourist tax refund schemes have not been widely researched in the literature....

Many forms of value added tax (VAT) or goods and services tax (GST) include a tax refund scheme for goods acquired by tourists when they visit a jurisdiction. These schemes have not been widely researched, and this article aims to fill this gap by providing a detailed discussion of the policy,...