Selaus asiasanan mukaan kokoelmassa Vertaisarvioidut artikkelit (Peer-reviewed articles)
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How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers
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 ...
International Tax and Public Finance : 1 (Springer Verlag, 2018)The existing literature on optimal taxation typically assumes there exists a capacity to implement complex tax schemes, which is not necessarily the case for many developing countries. We examine the determinants of optimal ...