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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…
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Keywords:
tax;
response small;
small firms;
firms vat ... See more keywords
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Published in 2018 at "Physics in medicine and biology"
DOI: 10.1088/1361-6560/aae0e4
Abstract: Andreo and Benmakhlouf (2017 Phys. Med. Biol. 62 1518-32) have disputed a finding of Scott et al (2012 Phys. Med. Biol. 57 4461-76) that the variation with field-size of the response of small ion chambers…
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Keywords:
med biol;
response;
response small;
phys med ... See more keywords