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

Onji, Kazuki


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

CollectionsANU Research Publications
Date published: 2009
Type: Journal article
Source: Journal of Public Economics
DOI: 10.1016/j.jpubeco.2008.12.003


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