Selaus asiasanan mukaan kokoelmassa Vertaisarvioidut artikkelit (Peer-reviewed articles)
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Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations?
Journal of Public Economics (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 ...