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VAT notches, voluntary registration, and bunching : theory and UK evidence
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Liu, Li, Lockwood, Ben, Almunia, Miguel and Tam, Eddy H. F. (2019) VAT notches, voluntary registration, and bunching : theory and UK evidence. Review of Economics and Statistics . (In Press)
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WRAP-VAT-notches-voluntary-registration-bunching-theory-UK-evidence-Lockwood-2019.pdf - Accepted Version - Requires a PDF viewer. Download (1681Kb) | Preview |
| Item Type: | Journal Article | ||||||
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| Subjects: | H Social Sciences > HJ Public Finance H Social Sciences > HV Social pathology. Social and public welfare |
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| Divisions: | Faculty of Social Sciences > Economics | ||||||
| Library of Congress Subject Headings (LCSH): | Value-added tax , Value-added tax -- Great Britain, Tax evasion, Tax evasion -- Great Britain, Income tax -- Great Britain -- Rates and tables | ||||||
| Journal or Publication Title: | Review of Economics and Statistics | ||||||
| Publisher: | MIT Press | ||||||
| ISSN: | 0034-6535 | ||||||
| Official Date: | 2019 | ||||||
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| Date of first compliant deposit: | 5 September 2019 | ||||||
| Status: | Peer Reviewed | ||||||
| Publication Status: | In Press | ||||||
| Publisher Statement: | This is the author’s final version. The article has been accepted for publication in Review of Economics and Statistics © 2019 The MIT Press | ||||||
| Access rights to Published version: | Restricted or Subscription Access | ||||||
| RIOXX Funder/Project Grant: |
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