Costs and Efficiency of VAT (Liu &Lockwood)

Efficiency and welfare costs of VAT: Evidence from VAT notches by Li  Liu and Ben Lockwood published by VOXEU (7/2015). “Most countries have  threshold below which businesses do not need to register for value added tax (VAT). This column looks at the costs and efficiency of VAT by analysing behavioural responses of firms to the registration threshold…”

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