VAT notches, voluntary registration, and bunching : Theory and U.K. evidence
Li Liu, Ben Lockwood, Miguel Almunia, and Eddy H.F. Tam
| Year of publication: |
2021
|
|---|---|
| Authors: | Liu, Li ; Lockwood, Ben ; Almunia, Miguel ; Tam, Hiu |
| Published in: |
The review of economics and statistics. - Cambridge, Mass. : MIT Press, ISSN 0034-6535, ZDB-ID 207962-8. - Vol. 103.2021, 1, p. 151-164
|
| Subject: | Umsatzsteuer | Sales tax | Steuervermeidung | Tax avoidance | Vermittlungstätigkeit | Intermediation | Wettbewerb | Competition | Konsumgütermarketing | Consumer goods marketing | USA | United States | 2004-2014 |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1162/rest_a_00884 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012649627