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Research Article

VAT thresholds and tax assessment: evidence from Taiwan

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References

  • Asatryan, Z., and A. Peichl. 2018. “Responses of Firms to Tax, Administrative and Accounting Rules: Evidence from Armenia.” CESifo Working Paper Series, No. 6754.
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  • Kou, E., Y. Sun, and L. Yue. 2021. “The Response of Small Firms to VAT Thresholds: Evidence from China.” Applied Economics Letters 28 (17): 1526–1530. doi:10.1080/13504851.2020.1830931.
  • Liu, L., B. Lockwood, M. Almunia, and E. H. F. Tam. 2021. “VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence.” Review of Economics and Statistics 103: 151–164. doi:10.1162/rest_a_00884.
  • Onji, K. 2009. “The Response of Firms to Eligibility Thresholds: Evidence from the Japanese Value-Added Tax.” Journal of Public Economics 93: 766–775. doi:10.1016/j.jpubeco.2008.12.003.

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