We develop a conceptual framework that allows simultaneously for (i) voluntary registration for VAT by firms below the registration threshold; and (ii) bunching at the registration threshold. This framework also generates predictions about how voluntary registration and bunching are related to...

This paper estimates the effects of tax incentives on charitable contributions in the UK, using the universe of self-assessment income tax returns between 2005 and 2013. We exploit variation from a large reform in 2010 to estimate intensive and extensive-margin tax-price elasticities of giving....