Search Results - subject:"Tax Threshold"

Liu, Li; Lockwood, Benjamin - 2015

We develop a conceptual framework which captures the effect of the VAT system on profit by two effective taxes. This allows (i) predictions of the determinants of voluntary registration and bunching at the registration threshold; (ii) develops a formula for estimating the elasticity of...

Persistent link: https://www.econbiz.de/10010531846

VAT notches

Liu, Li; Lockwood, Ben - 2015

We develop a conceptual framework which captures the e¤ect of the VAT system on profit by two effective taxes. This allows (i) predictions of the determinants of voluntary registration and bunching at the registration threshold; (ii) develops a formula for estimating the elasticity of...

Persistent link: https://www.econbiz.de/10010528284

Imperfect enforcement of a tax threshold : the consequences on efficiency

Goyette, Jonathan - In: Journal of African economies 28 (2019) 2, pp. 119-146

Persistent link: https://www.econbiz.de/10012103331

Thresholds, informality, and partitions of compliance

Kanbur, Ravi; Keen, Michael - 2014 - rev.

Persistent link: https://www.econbiz.de/10010339737

Thresholds, informality, and partitions of compliance

Kanbur, Ravi; Keen, Michael - In: International Tax and Public Finance 21 (2014) 4, pp. 536-559

This paper aims to establish and explore the links between two threads in the public finance literature. One is the use of tax thresholds to partition taxpayers into those who are liable to pay tax and those who are not. The other is the notion of ‘informality’ as a central challenge for tax...

Persistent link: https://www.econbiz.de/10010959259

Thresholds, informality, and partitions of compliance

Kanbur, Ravi; Keen, Michael - In: International tax and public finance 21 (2014) 4, pp. 536-559

Persistent link: https://www.econbiz.de/10011303166

Optimal tax threshold: the consequences on efficiency of official vs. effective enforcement

Goyette, Jonathan - Département d'économique, Faculté d'administration - 2012

number of employees rather than the official tax threshold, which is in terms of sales. Based on the empirical evidence, I … also a non-negligible gain in productivity per worker of 16% from enforcing the official tax threshold based on the level …Significant efficiency gains are available when there is a gap between official and effective enforcement of a tax …

Persistent link: https://www.econbiz.de/10010684814