Vertaisarvioidut artikkelit (Peer-reviewed articles) - Doria

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How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers

Boonzaaier, Wian; Harju, Jarkko; Matikka, Tuomas; Pirttimäki, Jukka
International Tax and Public Finance (Springer US, 2019)

We study the responsiveness of small- and medium-sized firms to a small-business corporate income tax schedule using population-wide administrative data from South Africa. We find sizeable bunching of firms at the corporate ...