G2TT
来源类型Discussion paper
规范类型论文
来源IDDP16379
DP16379 Strategic or Confused Firms? Evidence from “Missing” Transactions in Uganda
Miguel Almunia; Jonas Hjort; Justine Knebelmann; Lin Tian
发表日期2021-07-21
出版年2021
语种英语
摘要Are firms sophisticated maximizers, or do they consistently make errors? Using transaction-level data from Ugandan value-added tax (VAT) returns, we show that sellers and buyers report different amounts 79% of the time, despite invoices being easily cross-checked. We estimate that 25% of firms are disadvantageous misreporters—they systematically misreport own sales and purchases such that their tax liability increases—while 75% are advantageous misreporters. Many firms—especially disadvantageous misreporters—fail to report imported inputs they themselves reported at Customs, increasing their VAT liability. On net, unilateral VAT misreporting cost Uganda about US$384 million in foregone 2013-2016 tax revenue.
主题Development Economics ; International Trade and Regional Economics ; Public Economics
URLhttps://cepr.org/publications/dp16379
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/545343
推荐引用方式
GB/T 7714
Miguel Almunia,Jonas Hjort,Justine Knebelmann,等. DP16379 Strategic or Confused Firms? Evidence from “Missing” Transactions in Uganda. 2021.
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