The Response of Firms to Eligibility Thresholds: Evidence from the Japanese Value-Added Tax
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Description
It is common to define benefit eligibility for small business policies by restrictions on the firm size. This paper documents the effects of the value-added tax (VAT) threshold in Japan, focusing on the incentives for a large firm to "masquerade" as many
| Collections | ANU Research Publications |
|---|---|
| Date published: | 2009 |
| Type: | Journal article |
| URI: | http://hdl.handle.net/1885/28760 |
| Source: | Journal of Public Economics |
| DOI: | 10.1016/j.jpubeco.2008.12.003 |
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| File | Description | Size | Format | Image |
|---|---|---|---|---|
| 01_Onji_The_Response_of_Firms_to_2009.pdf | 572.18 kB | Adobe PDF |  |
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