Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations?-Reference-Cited by-同舟云学术

登录注册会员服务联系我们

Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations?

Published:2019-05 Issue: Volume:173 Page:139-164
ISSN:0047-2727
Container-title:Journal of Public Economics
language:en
Short-container-title:Journal of Public Economics

Author:

Harju Jarkko^ORCID,Matikka Tuomas,Rauhanen Timo

Funder

Foundation for Economic Education

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance

Reference29 articles.

1. Tax simplicity and heterogeneous learning;Aghion,2017

2. Under the radar: the effects of monitoring firms on tax compliance;Almunia;Am. Econ. J. Econ. Pol.,2018

3. Responses of firms to tax, administrative and accounting rules - evidence from Armenia;Asatryan,2016

4. Estimating VAT pass through;Benedek,2015

5. How taxing is tax filing? Leaving money on the table because of hassle costs;Benzarti,2017

Cited by 35 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Digital Transformation of Tax Administration and Compliance: A Systematic Literature Review on E-Invoicing and Prefilled Returns;Digital Government: Research and Practice;2024-09-13

2. Labour costs and the decision to hire the first employee;European Economic Review;2024-09

3. Energy Tax Exemptions and Industrial Production;The Economic Journal;2024-06-20

4. The response of small firms to VAT incentive: evidence from South Korea;Empirica;2024-03-05

5. Teach to comply? Evidence from a taxpayer education program in Rwanda;International Tax and Public Finance;2024-01-28

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线，采集、加工和组织学术论文而形成的新型学术文献查询和分析系统，可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容，当前同舟云学术共收录了国内外主流学术期刊6万余种，收集的期刊论文及会议论文总量共计约1.5亿篇，并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询！咨询电话：010-8811{复制后删除}0370

www.globalauthorid.com

TOP