Liu, Li, Lockwood, Ben, Almunia, Miguel and Tam, Eddy H. F. (2019) Data for VAT notches, voluntary registration, and bunching : theory and UK evidence. [Dataset]

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Abstract

Using administrative 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 registration. The predictions are exactly the opposite for bunching. We test the theory using linked
VAT and corporation tax records from 2004-2014, finding empirical support for these predictions.

Item Type:	Dataset
Subjects:	H Social Sciences > HJ Public Finance H Social Sciences > HV Social pathology. Social and public welfare
Divisions:	Faculty of Social Sciences > Economics
Type of Data:	Observational data
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
Publisher:	University of Warwick, Department of Economics
Official Date:	21 October 2019
Dates:	Date Event 21 October 2019 Published
Status:	Not Peer Reviewed
Publication Status:	Published
Media of Output (format):	.do
Access rights to Published version:	Open Access (Creative Commons)
Copyright Holders:	University of Warwick
Description:	Data record consists of a zip archive containing the relevant Stata .do files for replication and a readme file. Data analysis must be conducted on-site in the HMRC Datalab – the HMRC Datalab has standard computing facilities and Stata software for analysis. Analysis results could be released for publication, upon meeting statistical disclosure control requirement. Researchers from UK academic institution (or government department/independent research bodies) could apply to HMRC Datalab to access the data (for the CT600 data and VAT returns data).
RIOXX Funder/Project Grant:	Project/Grant ID RIOXX Funder Name Funder ID ES/L000016/1 [ESRC] Economic and Social Research Council http://dx.doi.org/10.13039/501100000269
Related URLs:	Related item in WRAP
Contributors:	Contribution Name Contributor ID Contact Person Liu, Li UNSPECIFIED

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