VAT threshold and small business behavior: evidence from Thai tax returns

Author:

Muthitacharoen AthiphatORCID,Wanichthaworn Wonma,Burong Trongwut

Funder

Chulalongkorn Economic Research Center

Publisher

Springer Science and Business Media LLC

Subject

Economics and Econometrics,Finance,Accounting

Reference28 articles.

1. Agrawal, D. R., & Zimmermann, L. (2019). Production and evasion responses with limited state capacity. International Growth Centre Working Paper.

2. Almunia, M., & Lopez-Rodriguez, D. (2018). Under the radar: The effects of monitoring firms on tax compliance. American Economic Journal: Economic Policy, 10(1), 1–38.

3. Asatryan, Z., & Gomtsyan, D. (2020). The incidence of VAT evasion. ZEW-Centre for European Economic Research Discussion Paper No. 20-027.

4. Asatryan, Z. & Peichl, A. (2017). Responses of Firms to Tax, Administrative and Accounting Rules: Evidence from Armenia. CESifo Working Paper No. 6754.

5. Bachas, P. J., & Soto, M. (2018). Not (ch) your average tax system: corporate taxation under weak enforcement. World Bank Policy Research Working Paper No. 8524.

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