It takes the average reader 1 hour and 20 minutes to read VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence by Ms.Li Liu
Assuming a reading speed of 250 words per minute. Learn more
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 below the threshold. We develop a conceptual framework that can simultaneously explain these two apparently conflicting facts. The framework also predicts that higher intermediate input shares, lower product-market competition and a lower share of business to consumer (B2C) sales lead to voluntary registration. The predictions are exactly the opposite for bunching. We test the theory using linked VAT and corporation tax records from 2004-2014, finding empirical support for these predictions.
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence by Ms.Li Liu is 78 pages long, and a total of 20,124 words.
This makes it 26% the length of the average book. It also has 25% more words than the average book.
The average oral reading speed is 183 words per minute. This means it takes 1 hour and 49 minutes to read VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence aloud.
VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence is suitable for students ages 10 and up.
Note that there may be other factors that effect this rating besides length that are not factored in on this page. This may include things like complex language or sensitive topics not suitable for students of certain ages.
When deciding what to show young students always use your best judgement and consult a professional.
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