The Effects of Size-Based Regulation on Small Firms: Evidence from VAT Threshold
The Effects of Size-Based Regulation on Small Firms: Evidence from VAT Threshold
复制标题
基于规模的监管对小企业的影响：来自增值税起征点的证据
DOI：
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发表时间：
2016
期刊：
影响因子：
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通讯作者：
Timo Rauhanen
中科院分区：
文献类型：
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作者：
J. Harju;Tuomas Matikka;Timo Rauhanen
大多数国家都有各种基于规模的公司规章制度（税务表、会计规则、健康和安全标准等）。然而，只有有限的证据表明，小企业主如何应对这些规则，以及观察到的行为背后的潜在机制是什么。我们研究这些问题，通过检查的影响，增值税（VAT）的销售门槛，使用芬兰企业及其所有者的宇宙的税务登记数据。我们发现，在销售分布中，有相当大的公司聚集在增值税门槛以下。这意味着小企业积极逃避增值税责任。我们利用增值税率和报告要求的变化来提供令人信服的证据，证明响应是由增值税报告的合规成本而不是税率的大小引起的。这表明，与申报和理解税收有关的费用比单纯的税收激励措施造成更大的扭曲，特别是在低收入企业家中。此外，我们没有发现回避或逃避的明确证据，这表明公司通过减少真实产出来应对。此外，集群行为是非常持久的，这意味着增值税门槛阻碍了小企业的增长。
Various types of size-based regulations for firms are typical in most countries (tax schedules, accounting rules, health and safety standards etc.). However, there is only limited evidence of how owners of small firms respond to such rules, and what are the underlying mechanisms behind the observed behavior. We study these questions by examining the effects of the value-added tax (VAT) sales threshold using tax register data on the universe of Finnish firms and their owners. We find sizable bunching of firms in the sales distribution just below the VAT threshold. This implies that small firms actively avoid VAT liability. We utilize variation in both the VAT rate and reporting requirements to provide compelling evidence that the response is caused by the compliance costs of VAT reporting rather than the size of the tax rate. This shows that the costs related to reporting and understanding taxes induce greater distortions than pure tax incentives, especially among low-income entrepreneurs. In addition, we find no explicit evidence of avoidance or evasion, which suggests that firms respond by reducing their true output. Also, bunching behavior is very permanent, implying that the VAT threshold hinders the growth of small firms.
影响因子：
8.2
作者：
Michael Best;Anne Brockmeyer;H. Kleven;Johannes Spinnewijn;Mazhar Waseem
通讯作者：
Michael Best;Anne Brockmeyer;H. Kleven;Johannes Spinnewijn;Mazhar Waseem
DOI：
10.1093/qje/qjr013
发表时间：
2011-05-01
期刊：
The quarterly journal of economics
影响因子：
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作者：
Chetty R;Friedman JN;Olsen T;Pistaferri L
通讯作者：
Pistaferri L