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VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence. (2021). Liu, Li ; Almunia, Miguel ; Lockwood, Ben.
In: The Review of Economics and Statistics.
RePEc:tpr:restat:v:103:y:2021:i:1:p:151-164.

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Cited: 15

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Cites: 17

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Cocites: 50

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  1. The response of small firms to VAT incentive: evidence from South Korea. (2024). Jung, Dawoon.
    In: Empirica.
    RePEc:kap:empiri:v:51:y:2024:i:2:d:10.1007_s10663-024-09607-1.

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  2. Fuel economy standards: Regulatory loopholes and firms’ heterogeneous responses. (2024). Liao, Hua ; Zhang, Tong ; Wu, Jingwen.
    In: Journal of Environmental Economics and Management.
    RePEc:eee:jeeman:v:123:y:2024:i:c:s0095069623001225.

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  3. Tax compliance and firm response to electronic sales monitoring. (2023). D'Astous, Philippe ; Boyer, Martin M.
    In: Canadian Journal of Economics/Revue canadienne d'économique.
    RePEc:wly:canjec:v:56:y:2023:i:4:p:1430-1468.

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  4. Do lower taxes reduce the size of the firms? Evidence from micro-entrepreneurs in Brazil. (2023). Mattos, Enlinson ; Nascimento, Marcos.
    In: Economics Letters.
    RePEc:eee:ecolet:v:226:y:2023:i:c:s0165176523000939.

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  5. Estimating the Elasticity of Turnover from Bunching: Preferential Tax Regimes for Solo Self-employed in Italy. (2023). Alosa, Francesco.
    In: Working Papers.
    RePEc:bol:bodewp:wp1186.

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  6. Tax Incentives, On-the-job Training, and Human Capital Accumulation: Evidence from China. (2022). Feng, Chen ; Zhang, Wenwen ; Lin, Chao ; Tian, Binbin.
    In: China Economic Review.
    RePEc:eee:chieco:v:75:y:2022:i:c:s1043951x22001080.

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  7. Consolidating the Covid Debt. (2021). Keuschnigg, Christian ; Stevens, Jacob ; Johs, Julian.
    In: Economics Working Paper Series.
    RePEc:usg:econwp:2021:12.

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  8. VAT threshold and small business behavior: evidence from Thai tax returns. (2021). Muthitacharoen, Athiphat ; Burong, Trongwut ; Wanichthaworn, Wonma.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:28:y:2021:i:5:d:10.1007_s10797-021-09672-3.

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  9. Small business tax compliance under third-party reporting. (2021). Alm, James ; Adhikari, Bibek ; Harris, Timothy F.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:203:y:2021:i:c:s004727272100150x.

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  10. Consolidating the Covid Debt. (2021). Stevens, Jacob ; Johs, Julian ; Keuschnigg, Christian.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_9497.

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References

References cited by this document

  1. Almunia, Miguel, and David Lopez-Rodriguez, “Under the Radar: The Effects of Monitoring Firms on Tax Compliance,” American Economic Journal: Economic Policy 10:1 (2018), 1–38.

  2. Asatryan, Zareh, and Andreas Peichl, “Bunching and Non-Bunching of Firms at VAT and Admin Thresholds,” University of Mannheim working paper (2016).
    Paper not yet in RePEc: Add citation now

  3. Bachas, Pierre, and Mauricio Soto, “Not(ch) Your Average Tax System: Corporate Taxation under Weak Enforcement,” World Bank Policy Research working paper (July 2018).

  4. Best, Michael C., and Henrik J. Kleven, “Housing Market Responses to Transaction Taxes: Evidence from Notches and Stimulus in the UK,” Review of Economic Studies 85 (2018), 157–193.

  5. Best, Michael C., Anne Brockmeyer, Henrik J. Kleven, Johannes Spinnewijn, and Mazhar Waseem, “Production versus Revenue Efficiency with Limited Tax Capacity: Theory and Evidence from Pakistan,” Journal of Political Economy 123 (2015), 1311–1355.

  6. de Paula, Aureo, and Jose Scheinkman, “Value-Added Taxes, Chain Effects, and Informality,” American Economic Journal: Macroeconomics 2 (2010), 195–221.

  7. Devereux, Michael P., Li Liu, and Simon Loretz, “The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records,” American Economic Journal: Economic Policy 6 (2014), 19–53.

  8. Emran, M. Shahe, and Joseph E. Stiglitz, “On Selective Indirect Tax Reform in Developing Countries,” Journal of Public Economics 89 (2005), 599–623.

  9. Federation of Small Businesses, Impact of Increasing VAT Registration Threshold for Small Businesses (London: Centre for Economics and Business Research, June 2010).
    Paper not yet in RePEc: Add citation now

  10. Harju, Jarkko, Thomas Matikka, and Timo Rauhanen, “Compliance Costs vs. Tax Incentives: Why Do Entrepreneurs Respond to Size-Based Regulations?” Journal of Public Economics 173 (2019), 139–164.

  11. HM Revenue and Customs, Measuring Tax Gaps (March 2015).
    Paper not yet in RePEc: Add citation now

  12. Keen, Michael, and Ben Lockwood, “The Value Added Tax: Its Causes and Consequences,” Journal of Development Economics 92 (2010), 138–151.

  13. Keen, Michael, and Jack Mintz, “The Optimal Threshold for a Value-Added Tax,” Journal of Public Economics 88 (2004), 559–576.

  14. Kleven, Henrik J., and Mazhar Waseem, “Using Notches to Uncover Optimization Frictions and Structural Elasticities: Theory and Evidence from Pakistan,” Quarterly Journal of Economics 128 (2013), 669–723.

  15. Liu, Li, Ben Lockwood, Miguel Almunia, and Eddy Tam, “VAT Notches Voluntary Registration, and Bunching: Theory and UK Evidence,” CEPR discussion paper 13983 (2019).

  16. Onji, Kazuki, “The Response of Firms to Eligibility Thresholds: Evidence from the Japanese Value-Added Tax,” Journal of Public Economics 93 (2009), 766–775.

  17. Saez, Emmanuel, “Do Taxpayers Bunch at Kink Points?” American Economic Journal: Economic Policy 2 (2010), 180–212.

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  2. VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence. (2021). Liu, Li ; Almunia, Miguel ; Lockwood, Ben.
    In: The Review of Economics and Statistics.
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