Work

VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence

Year: 2019

Type: article

Source: The Review of Economics and Statistics

DOI: 10.1162/rest_a_00884

Authors: Li Liu, Ben Lockwood, Miguel Almunia, Eddy H. F. Tam

Institutions: International Monetary Fund, University of Oxford, University of Warwick, Centre for Economic Policy Research, CUNEF Universidad

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

Open Access status: closed

Funder: Economic and Social Research Council

Awards: Business, taxation and welfare, The effects of business taxation on economic and social welfare: new insights from tax return data

OpenAlex ID: W2607995210

FWCI: 9.334

Cites: 16

Cited by: 59

Related to: 10