Corporate Responses to Size-Based Tax Rates in Lithuania
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2017.
"Tax Simplicity or Simplicity of Evasion? Evidence from Self-Employment Taxes in France,"
NBER Working Papers
24049, National Bureau of Economic Research, Inc.
- Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2024. "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," CEP Discussion Papers dp1999, Centre for Economic Performance, LSE.
- Philippe Aghion & Ufuk Akcigit & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2023. "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," POID Working Papers 050, Centre for Economic Performance, LSE.
- Aghion, Philippe & Gravoueille, Maxime & Lequien, Matthieu & Stantcheva, Stefanie, 2024. "Tax Simplicity or Simplicity of Evasion? Evidence from Self-Employment Taxes in France," CEPR Discussion Papers 19039, C.E.P.R. Discussion Papers.
- Aghion, Philippe & Gravoueille, Maxime & Lequien, Matthieu & Stantcheva, Stefanie, 2024. "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," LSE Research Online Documents on Economics 126804, London School of Economics and Political Science, LSE Library.
- E. Mark Curtis & Daniel G. Garrett & Eric C. Ohrn & Kevin A. Roberts & Juan Carlos Suárez Serrato, 2021.
"Capital Investment and Labor Demand,"
NBER Working Papers
29485, National Bureau of Economic Research, Inc.
- E. Mark Curtis & Daniel G. Garrett & Eric Ohrn & Kevin A. Roberts & Juan Carlos Suarez Serrato, 2022. "Capital Investment and Labor Demand," Working Papers 22-04, Center for Economic Studies, U.S. Census Bureau.
- Emmanuel Saez, 2010.
"Do Taxpayers Bunch at Kink Points?,"
American Economic Journal: Economic Policy, American Economic Association, vol. 2(3), pages 180-212, August.
- Emmanuel Saez, 1999. "Do Taxpayers Bunch at Kink Points?," NBER Working Papers 7366, National Bureau of Economic Research, Inc.
- Miguel Almunia & David Lopez-Rodriguez, 2018.
"Under the Radar: The Effects of Monitoring Firms on Tax Compliance,"
American Economic Journal: Economic Policy, American Economic Association, vol. 10(1), pages 1-38, February.
- Almunia, Miguel & Lopez-Rodriguez, David, 2015. "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," CAGE Online Working Paper Series 245, Competitive Advantage in the Global Economy (CAGE).
- Almunia, Miguel & Lopez-Rodriguez, David, 2015. "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," The Warwick Economics Research Paper Series (TWERPS) 1070, University of Warwick, Department of Economics.
- Almunia, Miguel & Lopez-Rodriguez, David, 2015. "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," Economic Research Papers 270213, University of Warwick - Department of Economics.
- Piza, Caio, 2018. "Out of the Shadows? Revisiting the impact of the Brazilian SIMPLES program on firms’ formalization rates," Journal of Development Economics, Elsevier, vol. 134(C), pages 125-132.
- Eric Ohrn, 2018. "The Effect of Corporate Taxation on Investment and Financial Policy: Evidence from the DPAD," American Economic Journal: Economic Policy, American Economic Association, vol. 10(2), pages 272-301, May.
- Henrik J. Kleven & Mazhar Waseem, 2013. "Using Notches to Uncover Optimization Frictions and Structural Elasticities: Theory and Evidence from Pakistan," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 128(2), pages 669-723.
- Eric Zwick & James Mahon, 2017.
"Tax Policy and Heterogeneous Investment Behavior,"
American Economic Review, American Economic Association, vol. 107(1), pages 217-248, January.
- Eric Zwick & James Mahon, 2016. "Tax Policy and Heterogeneous Investment Behavior," NBER Working Papers 21876, National Bureau of Economic Research, Inc.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Irene Di Marzio & Sauro Mocetti & Enrico Rubolino, 2024. "The market externalities of tax evasion," Temi di discussione (Economic working papers) 1467, Bank of Italy, Economic Research and International Relations Area.
- Harju, Jarkko & Matikka, Tuomas & Rauhanen, Timo, 2019. "Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations?," Journal of Public Economics, Elsevier, vol. 173(C), pages 139-164.
- Waldenström, Daniel & Bastani, Spencer, 2020.
"The Ability Gradient in Bunching,"
Working Paper Series
1333, Research Institute of Industrial Economics.
- Spencer Bastani & Daniel Waldenström, 2020. "The Ability Gradient in Bunching," CESifo Working Paper Series 8233, CESifo.
- Bastani, Spencer & Waldenström, Daniel, 2020. "The Ability Gradient in Bunching," IZA Discussion Papers 13141, Institute of Labor Economics (IZA).
- Waldenstrom, Daniel & Bastani, Spencer, 2020. "The Ability Gradient in Bunching," CEPR Discussion Papers 14599, C.E.P.R. Discussion Papers.
- Drahomir Klimsa & Robert Ullmann, 2023. "Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(4), pages 1002-1035, August.
- Garbinti, Bertrand & Goupille-Lebret, Jonathan & Munoz, Mathilde & Stantcheva, Stefanie & Zucman, Gabriel, 2023.
"Tax Design, Information, and Elasticities: Evidence From the French Wealth Tax,"
CEPR Discussion Papers
18206, C.E.P.R. Discussion Papers.
- Bertrand Garbinti & Jonathan Goupille-Lebret & Mathilde Muñoz & Stefanie Stantcheva & Gabriel Zucman, 2023. "Tax Design, Information, and Elasticities: Evidence From the French Wealth Tax," NBER Working Papers 31333, National Bureau of Economic Research, Inc.
- Bertrand Garbinti & Jonathan Goupille-Lebret & Mathilde Munoz & Stefanie Stantcheva & Gabriel Zucman, 2024. "Tax Design, Information, and Elasticities: Evidence From the French Wealth Tax," World Inequality Lab Working Papers halshs-04753434, HAL.
- Bertrand Garbinti & Jonathan Goupille-Lebret & Mathilde Munoz & Stefanie Stantcheva & Gabriel Zucman, 2024. "Tax Design, Information, and Elasticities: Evidence From the French Wealth Tax," Working Papers halshs-04753434, HAL.
- Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2019.
"How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1104-1136, October.
- Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2016. "How do small firms respond to tax schedule discontinuities?: Evidence from South African tax registers," WIDER Working Paper Series wp-2016-36, World Institute for Development Economic Research (UNU-WIDER).
- Wian Boonzaaier & Jarkko Harju & Tuomas Matikka & Jukka Pirttilä, 2018. "How do Small Firms Respond to Tax Schedule Discontinuities? Evidence from South African Tax Registers," CESifo Working Paper Series 7277, CESifo.
- Boonzaaier, Wian & Harju, Jarkko & Matikka, Tuomas & Pirttilä, Jukka, 2017. "How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers," Working Papers 85, VATT Institute for Economic Research.
- Sarah Clifford & Panos Mavrokonstantis, 2019. "Tax Enforcement Using A Hybrid Between Self- And Third-Party Reporting," Economics Series Working Papers 876, University of Oxford, Department of Economics.
- Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2017.
"Tax Simplicity or Simplicity of Evasion? Evidence from Self-Employment Taxes in France,"
NBER Working Papers
24049, National Bureau of Economic Research, Inc.
- Philippe Aghion & Ufuk Akcigit & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2023. "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," POID Working Papers 050, Centre for Economic Performance, LSE.
- Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2024. "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," CEP Discussion Papers dp1999, Centre for Economic Performance, LSE.
- Aghion, Philippe & Gravoueille, Maxime & Lequien, Matthieu & Stantcheva, Stefanie, 2024. "Tax Simplicity or Simplicity of Evasion? Evidence from Self-Employment Taxes in France," CEPR Discussion Papers 19039, C.E.P.R. Discussion Papers.
- Aghion, Philippe & Gravoueille, Maxime & Lequien, Matthieu & Stantcheva, Stefanie, 2024. "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," LSE Research Online Documents on Economics 126804, London School of Economics and Political Science, LSE Library.
- Gao, Wenjing & Mao, Jie & Shi, Xinzheng, 2024. "Do firms benefit from public information services: Evidence from a tax hotline program in China," China Economic Review, Elsevier, vol. 83(C).
- Ufuk Akcigit & John Grigsby & Tom Nicholas & Stefanie Stantcheva, 2018.
"Taxation and Innovation in the 20th Century,"
NBER Working Papers
24982, National Bureau of Economic Research, Inc.
- Stantcheva, Stefanie & Akcigit, Ufuk & Grigsby, John & Nicholas, Tom, 2018. "Taxation and Innovation in the 20th Century," CEPR Discussion Papers 13167, C.E.P.R. Discussion Papers.
- Hargaden, Enda Patrick, 2020. "Taxpayer responses in good times and bad," Journal of Economic Behavior & Organization, Elsevier, vol. 176(C), pages 653-690.
- Bussy, Adrien, 2023. "Corporate tax evasion: Evidence from international trade," European Economic Review, Elsevier, vol. 159(C).
- Mikhed, Vyacheslav & Raina, Sahil & Scholnick, Barry & Zhang, Man, 2024. "Debtor income manipulation in consumer credit contracts," Journal of Financial Economics, Elsevier, vol. 157(C).
- Li Liu & Ben Lockwood & Miguel Almunia & Eddy H. F. Tam, 2021.
"VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence,"
The Review of Economics and Statistics, MIT Press, vol. 103(1), pages 151-164, March.
- Almunia, Miguel & Liu, Li & Lockwood, Ben & Tam, Eddy H.F., 2019. "VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence," CEPR Discussion Papers 13983, C.E.P.R. Discussion Papers.
- Ms. Li Liu & Mr. Ben Lockwood & Miguel Almunia & Eddy H.F. Tam, 2019. "VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence," IMF Working Papers 2019/205, International Monetary Fund.
- Slava Mikhed & Sahil Raina & Barry Scholnick & Man Zhang, 2022. "Debtor Fraud in Consumer Debt Renegotiation," Working Papers 22-35, Federal Reserve Bank of Philadelphia.
- Zaresani, Arezou, 2020.
"Adjustment cost and incentives to work: Evidence from a disability insurance program,"
Journal of Public Economics, Elsevier, vol. 188(C).
- Zaresani, Arezou, 2019. "Adjustment Costs and Incentives to Work: Evidence from a Disability Insurance Program," IZA Discussion Papers 12136, Institute of Labor Economics (IZA).
- Bastani, Spencer & Giebe, Thomas & Miao, Chizheng, 2020.
"Ethnicity and tax filing behavior,"
Journal of Urban Economics, Elsevier, vol. 116(C).
- Bastani, Spencer & Giebe, Thomas & Miao, Chizheng, 2019. "Ethnicity and tax filing behavior," MPRA Paper 97047, University Library of Munich, Germany.
- Spencer Bastani & Thomas Giebe & Chizheng Miao, 2019. "Ethnicity and tax filing behavior," CESifo Working Paper Series 7576, CESifo.
- Harju, Jarkko & Koivisto, Aliisa & Matikka, Tuomas, 2022.
"The effects of corporate taxes on small firms,"
Journal of Public Economics, Elsevier, vol. 212(C).
- Harju, Jarkko & Koivisto, Aliisa & Matikka, Tuomas, 2020. "The Effects of Corporate Taxes on Small Firms," Working Papers 129, VATT Institute for Economic Research.
- Jarkko Harju & Aliisa Koivisto & Tuomas Matikka, 2022. "The Effects of Corporate Taxes on Small Firms," Working Papers 2234, Tampere University, Faculty of Management and Business, Economics.
- Adrien Matray & Charles Boissel, 2020. "Higher Dividend Taxes, No Problem! Evidence from Taxing Entrepreneurs in France," Working Papers 276, Princeton University, Department of Economics, Center for Economic Policy Studies..
- Kaoru HOSONO & Masaki HOTEI & Daisuke MIYAKAWA, 2017. "Tax Avoidance by Capital Reduction: Evidence from corporate tax reform in Japan," Discussion papers 17050, Research Institute of Economy, Trade and Industry (RIETI).
More about this item
NEP fields
This paper has been announced in the following NEP Reports:- NEP-PBE-2025-03-17 (Public Economics)
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wbk:wbrwps:10500. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Roula I. Yazigi (email available below). General contact details of provider: https://edirc.repec.org/data/dvewbus.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.