The Response of Firms to Eligibility Thresholds: Evidence from the Japanese Value-Added Tax
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|
|Source:||Journal of Public Economics|
|01_Onji_The_Response_of_Firms_to_2009.pdf||572.18 kB||Adobe PDF|
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