The response of small firms to VAT thresholds: evidence from China
Sign Up to like & getrecommendations! Published in 2020 at "Applied Economics Letters"
DOI: 10.1080/13504851.2020.1830931
Abstract: ABSTRACT This paper explores the response of small-scale value-added tax (VAT) taxpayers to the changes of VAT thresholds and VAT tax rates. Using firm-level tax administrative data for the period between 2005 and 2012, we… read more here.
Keywords: tax; response small; small firms; firms vat ... See more keywords