VAT threshold and small business behavior : evidence from Thai tax returns
Year of publication: |
2021
|
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Authors: | Athiphat Muthitacharoen ; Wonma Wanichthaworn ; Trongwut Burong |
Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 28.2021, 5, p. 1242-1275
|
Subject: | Value-added tax (VAT) | Bunching | Voluntary registration | Informality | Umsatzsteuer | Sales tax | Thailand | KMU | SME |
Type of publication: | Article |
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Type of publication (narrower categories): | Konferenzbeitrag ; Conference paper ; Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.1007/s10797-021-09672-3 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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