Showing 1 - 10 of 35
Persistent link: https://www.econbiz.de/10000835588
Persistent link: https://www.econbiz.de/10000892913
Persistent link: https://www.econbiz.de/10000895300
Persistent link: https://www.econbiz.de/10000854545
Persistent link: https://www.econbiz.de/10000835814
Persistent link: https://www.econbiz.de/10000799728
Persistent link: https://www.econbiz.de/10010516522
Persistent link: https://www.econbiz.de/10011289227
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
Persistent link: https://www.econbiz.de/10001204661