 | VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence Author/Editor: Li Liu, Ben Lockwood, Miguel Almunia, Eddy H F Tam. Release Date:September, 2019 Using administrative tax records for UK businesses, we document both bunching in annual turnover below the VAT registration threshold and persistent voluntary registration by almost half of the firms more...
| Price: $18.00
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| Why Focus on Spending Needs Factors? The Political Economy of Fiscal Transfer Reforms in Mexico Author/Editor: Ehtisham Ahmad, Mercedes Garcia-Escribano, José Antonio González Anaya, Ernesto Revilla, Giorgio Brosio, Ben Lockwood. Release Date:October, 2007 An equalization system ensures that subnational governments can provide similar level of public services at a comparable level of own tax-effort. This paper focuses on the importance of spending more...
| Price: $18.00
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| The Value-Added Tax : Its Causes and Consequences Author/Editor: Ben Lockwood, Michael Keen. Release Date:July, 2007 Has the VAT proved, as its proponents claim, an especially effective form of taxation? To address this, this paper first shows that a tax innovation-such as the introduction of a VAT- reduces the more...
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| Taxation Reforms and Changes in Revenue Assignments in China Author/Editor: Raju Jan Singh, Ben Lockwood, Ehtisham Ahmad. Release Date:July, 2004 The value-added tax (VAT) in China has the unusual feature that capital goods are included in the VAT base. In addition, most services are subject to the business tax, which is not creditable against more...
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| Capital Account Liberalization and Corporate Taxes Author/Editor: Ben Lockwood, Michael B Devereux, Michela Redoano. Release Date:September, 2003 This paper studies whether exchange controls, particularly on the capital account, affect the choice of corporate tax rates, using a panel of 21 OECD countries over the period 1983-99. It builds on more...
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| Do Elections Always Motivate Incumbents? Experimentation vs. Career Concerns Author/Editor: Ben Lockwood, Eric Le Borgne. Release Date:March, 2003 This paper studies a principal-agent model of the relationship between an incumbent officeholder and the electorate, where the officeholder is initially uninformed about her ability. If officeholder more...
| Price: $15.00
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| Candidate Entry, Screening, and the Political Budget Cycle Author/Editor: Eric Le Borgne, Ben Lockwood. Release Date:March, 2002 We investigate whether private information about citizens' competence in political office can be revealed by their entry and campaign expenditure decisions. We find that this depends on whether more...
| Price: $15.00
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