| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP13983 |
| DP13983 VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence | |
| Li Liu; Ben Lockwood; Miguel Almunia; Eddy H.F. Tam | |
| 发表日期 | 2019-09-05 |
| 出版年 | 2019 |
| 语种 | 英语 |
| 摘要 | Using administrative tax records for UK businesses, we document both bunching in annual turnover below the VAT registration threshold and persistent voluntary registration by almost half of the firms below the threshold. We develop a conceptual framework that can simultaneously explain these two apparently conflicting facts. The framework also predicts that higher intermediate input shares, lower product-market competition and a lower share of business to consumer (B2C) sales lead to voluntary registration. The predictions are exactly the opposite for bunching. We test the theory using linked VAT and corporation tax records from 2004-2014, finding empirical support for these predictions. |
| 主题 | Public Economics |
| 关键词 | Value-added tax (vat) Voluntary registration Bunching Uk |
| URL | https://cepr.org/publications/dp13983 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/542864 |
| 推荐引用方式 GB/T 7714 | Li Liu,Ben Lockwood,Miguel Almunia,et al. DP13983 VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence. 2019. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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