Publications By Author

Title: Small Firm Growth and the VAT Threshold Evidence for the UK

Author: Liu, Li ; Lockwood, Ben ; Tam, H.F. Eddy

Series: Working Paper No. 2024/033

Date: February 16, 2024

Subject: Compliance costs Econometric analysis Revenue administration Taxes Threshold analysis Value-added tax

Title: VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence

Author: Liu, Li ; Lockwood, Ben ; Almunia, Miguel ; Tam, H.F. Eddy

Series: Working Paper No. 2019/205

Date: September 27, 2019

Subject: Competition Compliance costs Corporate income tax Financial markets Revenue administration Taxes Value-added tax VAT registration thresholds