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The Response of Firms to Eligibility Thresholds: Evidence from the Japanese Value-Added Tax

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Cited by:

  1. Homonoff, Tatiana & Spreen, Thomas Luke & St. Clair, Travis, 2020. "Balance sheet insolvency and contribution revenue in public charities," Journal of Public Economics, Elsevier, vol. 186(C).
  2. Christian EBEKE & Mario MANSOUR & Grégoire ROTA-GRAZIOSI, 2016. "The Power to Tax in Sub-Saharan Africa: LTUs, VATs, and SARAs," Working Papers P154, FERDI.
  3. Fang, Hongsheng & Bao, Yuxin & Zhang, Jun, 2017. "Asymmetric reform bonus: The impact of VAT pilot expansion on China's corporate total tax burden," China Economic Review, Elsevier, vol. 46(S), pages 17-34.
  4. Asatryan, Zareh & Gomtsyan, David, 2020. "The incidence of VAT evasion," ZEW Discussion Papers 20-027, ZEW - Leibniz Centre for European Economic Research.
  5. Onji, Kazuki, 2009. "The response of firms to eligibility thresholds: Evidence from the Japanese value-added tax," Journal of Public Economics, Elsevier, vol. 93(5-6), pages 766-775, June.
  6. HOSONO Kaoru & HOTEI Masaki & MIYAKAWA Daisuke, 2019. "Size-dependent VAT, Compliance Costs, and Firm Growth," Discussion papers 19041, Research Institute of Economy, Trade and Industry (RIETI).
  7. Jonathan Goyette, 2012. "Optimal tax threshold: the consequences on efficiency of official vs. effective enforcement," Cahiers de recherche 12-07, Departement d'économique de l'École de gestion à l'Université de Sherbrooke.
  8. Paul E. Carrillo & M. Shahe Emran & Anita Rivadeneira, 2011. "Do Cheaters Bunch Together? Profit Taxes, Withholding Rates and Tax Evasion," Working Papers 2011-03, The George Washington University, Institute for International Economic Policy.
  9. HOSONO Kaoru & HOTEI Masaki & MIYAKAWA Daisuke, 2017. "Tax Avoidance by Capital Reduction: Evidence from corporate tax reform in Japan," Discussion papers 17050, Research Institute of Economy, Trade and Industry (RIETI).
  10. K.V. Ramaswamy, 2016. "Size dependent tax incentives, threshold effects and horizontal subcontracting in Indian manufacturing: Evidence from factory and firm-level panel data sets," Indira Gandhi Institute of Development Research, Mumbai Working Papers 2016-007, Indira Gandhi Institute of Development Research, Mumbai, India.
  11. K. V. Ramaswamy, 2021. "Do Size-dependent Tax Incentives Discourage Plant Size Expansion? Evidence from Panel Data in Indian Manufacturing," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, vol. 15(4), pages 395-417, November.
  12. Hargaden, Enda Patrick, 2020. "Taxpayer responses in good times and bad," Journal of Economic Behavior & Organization, Elsevier, vol. 176(C), pages 653-690.
  13. Antonis Adam & Panos Hatzipanayotou & Thomas Moutos, 2015. "Labour Market Regulation, Fiscal Consolidation, and the Success of Current Account Adjustments," DEOS Working Papers 1517, Athens University of Economics and Business.
  14. 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.
  15. Aysa Ipek Erdogan, 2023. "Drivers of SME Growth: Quantile Regression Evidence From Developing Countries," SAGE Open, , vol. 13(1), pages 21582440231, March.
  16. Onji Kazuki & Vera David, 2010. "Tax Law Asymmetries and Income Shifting: Evidence from Japanese Capital Keiretsu," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 10(1), pages 1-35, January.
  17. Onji, Kazuki, 2014. "The efficiency consequence of a political compromise in the Japanese tax reform of 1989," Japan and the World Economy, Elsevier, vol. 31(C), pages 54-64.
  18. 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.
  19. Casey Mulligan, 2015. "Fiscal policies and the prices of labor: a comparison of the U.K. and U.S," IZA Journal of Labor Policy, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 4(1), pages 1-27, December.
  20. Bergner, Sören Martin & Bräutigam, Rainer & Evers, Maria Theresia & Spengel, Christoph, 2017. "The use of SME tax incentives in the European Union," ZEW Discussion Papers 17-006, ZEW - Leibniz Centre for European Economic Research.
  21. Kaoru Hosono & Masaki Hotei & Daisuke Miyakawa, 2024. "The interaction of a size-dependent tax policy and financial frictions: evidence from a tax reform in Japan," Small Business Economics, Springer, vol. 63(3), pages 1293-1320, October.
  22. Wenyan Sun & Kedong Yin & Zhe Liu, 2021. "Tax Incentives, R&D Manipulation, and Corporate Innovation Performance: Evidence from Listed Companies in China," Sustainability, MDPI, vol. 13(21), pages 1-16, October.
  23. Coppier, Raffaella & Michetti, Elisabetta & Scaccia, Luisa, 2024. "Dimensional traps in evasion models and their effects on industrial structure," Economic Modelling, Elsevier, vol. 132(C).
  24. Takafumi Suzuki, 2023. "Bunching Estimation and Its Theoretical and Empirical Progress," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 19(4), pages 1-25, October.
  25. Pranesh Debnath, 2016. "Implementation of Goods and Service Tax (GST) in India and its Control over the Tax Collection," Journal of Commerce and Trade, Society for Advanced Management Studies, vol. 11(1), pages 28-35, April.
  26. Haichao Fan & Yu Liu & Nancy Qian & Jaya Wen, 2018. "Computerizing VAT Invoices in China," NBER Working Papers 24414, National Bureau of Economic Research, Inc.
  27. M. Martin Boyer & Philippe d'Astous, 2023. "Tax compliance and firm response to electronic sales monitoring," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(4), pages 1430-1468, November.
  28. 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.
  29. Ravi Kanbur & Michael Keen, 2014. "Thresholds, informality, and partitions of compliance," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 536-559, August.
  30. Li Liu & Ben Lockwood, 2015. "VAT notches," Working Papers 1506, Oxford University Centre for Business Taxation.
  31. Chang-Tai Hsieh & Benjamin A. Olken, 2014. "The Missing "Missing Middle"," Journal of Economic Perspectives, American Economic Association, vol. 28(3), pages 89-108, Summer.
  32. 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.
  33. Asatryan, Zareh & Peichl, Andreas, 2016. "Responses of firms to tax, administrative and accounting rules: Evidence from Armenia," ZEW Discussion Papers 16-065, ZEW - Leibniz Centre for European Economic Research.
  34. Stiller, Wojciech & Heinemann, Marwin, 2024. "Do more harm than good? The optional reverse charge mechanism against cross-border tax fraud," The Quarterly Review of Economics and Finance, Elsevier, vol. 95(C), pages 61-84.
  35. Edith Brashares & Matthew Knittel & Gerald Silverstein & Alexander Yuskavage, 2014. "Calculating the Optimal Small Business Exemption Threshold for a U.S. Vat," National Tax Journal, National Tax Association;National Tax Journal, vol. 67(2), pages 283-320, June.
  36. Wichman, Casey J. & Cunningham, Brandon, 2023. "Notching for free: Do cyclists reveal the opportunity cost of time?," Journal of Environmental Economics and Management, Elsevier, vol. 119(C).
  37. Lu, Yi & Shi, Julie & Yang, Wanyu, 2019. "Expenditure response to health insurance policies: Evidence from kinks in rural China," Journal of Public Economics, Elsevier, vol. 178(C).
  38. Miriam Bruhn & Jan Loeprick, 2016. "Small business tax policy and informality: evidence from Georgia," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(5), pages 834-853, October.
  39. Ms. Era Dabla-Norris & Laura Jaramillo & Frederico Lima & Alexandre Sollaci, 2018. "Size Dependent Policies, Informality and Misallocation," IMF Working Papers 2018/179, International Monetary Fund.
  40. Miguel Almunia & David López-Rodríguez, 2014. "Heterogeneous responses to effective tax enforcement: evidence from Spanish firms," Working Papers 1419, Banco de España.
  41. Rauhanen, Timo & Harju, Jarkko & Matikka, Tuomas, 2016. "The effects of size-based regulation on small firms: evidence from VAT threshold," Working Papers 75, VATT Institute for Economic Research.
  42. 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.
  43. Qian, Nancy & Liu, Yu & Wen, Jaya & Fan, Haichao, 2018. "The Dynamic Effects of Computerized VAT Invoices on Chinese Manufacturing Firms," CEPR Discussion Papers 12786, C.E.P.R. Discussion Papers.
  44. Nataliia B. Yaroshevych & Svitlana V. Cherkasova & Tetyana V. Kalaitan, 2019. "Inconsistencies of small business fiscal stimulation in Ukraine," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 5(3), pages 204-219.
  45. Carrillo, Paul & Emran, M. Shahe, 2018. "Loss Aversion, Transaction Costs, or Audit Trigger? Learning about Corporate Tax Compliance from a Policy Experiment with Withholding Regime," MPRA Paper 87445, University Library of Munich, Germany.
  46. Marx, Benjamin M., 2018. "The Cost of Requiring Charities to Report Financial Information," MPRA Paper 88660, University Library of Munich, Germany.
  47. Dawoon Jung, 2024. "The response of small firms to VAT incentive: evidence from South Korea," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 51(2), pages 481-499, May.
  48. Athiphat Muthitacharoen & Wonma Wanichthaworn & Trongwut Burong, 2021. "VAT threshold and small business behavior: evidence from Thai tax returns," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(5), pages 1242-1275, October.
  49. Luis Medrano-Adán & Vicente Salas-Fumás & J. Javier Sanchez-Asin, 2019. "Firm size and productivity from occupational choices," Small Business Economics, Springer, vol. 53(1), pages 243-267, June.
  50. Wichman, Casey & Cunningham, Brandon, 2017. "Notching for Free: Do Cyclists Reveal the Value of Time?," RFF Working Paper Series 17-17, Resources for the Future.
  51. Claudio A. Agostini & Eduardo Engel & Andrea Repetto & Damián Vergara, 2018. "Using small businesses for individual tax planning: evidence from special tax regimes in Chile," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(6), pages 1449-1489, December.
  52. Claudio Agostini & Eduardo Engel & Andrea Repetto & Damian Vergara, 2017. "Individual Tax Planning and Small Business Creation: Evidence on the Impact of Special Tax Regimes in Chile," Working Papers wp_054, Adolfo Ibáñez University, School of Government.
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