VAT notches, voluntary registration, and bunching: Theory and UK evidence
Using adminstrative 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 appa...
| Main Authors: | , , , |
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| Format: | Journal article |
| Language: | English |
| Published: |
Massachusetts Institute of Technology Press
2019
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