Journal article icon

Journal article

VAT notches, voluntary registration, and bunching: Theory and UK evidence

Abstract:

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 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...

Expand abstract
Publication status:
Published
Peer review status:
Peer reviewed

Actions


Access Document


Files:
Publisher copy:
10.1162/rest_a_00884

Authors


More by this author
Institution:
University of Oxford
Division:
SSD
Role:
Author
Publisher:
Massachusetts Institute of Technology Press
Journal:
Review of Economics and Statistics More from this journal
Volume:
103
Issue:
1
Pages:
151-164
Publication date:
2019-11-01
Acceptance date:
2019-10-21
DOI:
EISSN:
1530-9142
ISSN:
0034-6535
Language:
English
Keywords:
Pubs id:
pubs:1064013
UUID:
uuid:1d7beae7-73ee-4309-a2d7-934bd25a8dc1
Local pid:
pubs:1064013
Source identifiers:
1064013
Deposit date:
2019-10-22

Terms of use


Views and Downloads






If you are the owner of this record, you can report an update to it here: Report update to this record

TO TOP