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Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations?
(Elsevier, 2019)
This paper studies the mechanisms behind the responses of entrepreneurs to size-dependent tax regulation. We exploit the value-added tax (VAT) exemption threshold in Finland. Both tax incentives (remitted VAT) and compliance ...
How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers
(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 ...