| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w29059 |
| 来源ID | Working Paper 29059 |
| Strategic or Confused Firms? Evidence from \"Missing\" Transactions in Uganda | |
| Miguel Almunia; Jonas Hjort; Justine Knebelmann; Lin Tian | |
| 发表日期 | 2021-07-26 |
| 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 | Microeconomics ; Households and Firms ; Behavioral Economics ; Public Economics ; Taxation ; Development and Growth ; Development |
| URL | https://www.nber.org/papers/w29059 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/586733 |
| 推荐引用方式 GB/T 7714 | Miguel Almunia,Jonas Hjort,Justine Knebelmann,et al. Strategic or Confused Firms? Evidence from \"Missing\" Transactions in Uganda. 2021. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w29059.pdf（414KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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