| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP16379 |
| 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 |
| URL | https://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. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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