VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence
September 27, 2019
Preview Citation
Format: Chicago
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Summary
Subject: Competition, Compliance costs, Corporate income tax, Financial markets, Revenue administration, Taxes, Value-added tax, VAT registration thresholds
Keywords: Account database, Bunching, Competition, Compliance costs, Corporate income tax, H.F. tam, Input cost ratio, Responses to notch, Standard deviation, System in the UK, Turnover net, Unit cost, Value-added tax, Value‐Added Tax (VAT), Value-added tax system, VAT registration thresholds, VAT threshold, Voluntary Registration, WP, Year dummy
Publication Details
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Pages:
78
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Volume:
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DOI:
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Issue:
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Series:
Working Paper No. 2019/205
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Stock No:
WPIEA2019205
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ISBN:
9781513513812
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ISSN:
1018-5941