How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers

Wian Boonzaaier, Jarkko Harju, Tuomas Matikka, Jukka Pirttilä

Research output: Contribution to journalArticlepeer-review

Original languageEnglish
JournalInternational Tax and Public Finance
Volume26
Issue number5
Pages (from-to)1104–1136
Number of pages33
ISSN1573-6970
DOIs
Publication statusPublished - Oct 2019
MoE publication typeA1 Journal article-refereed

Fields of Science

  • 511 Economics
  • Corporate taxation
  • Small firms
  • Emerging economies
  • Bunching
  • TAXABLE INCOME
  • ELASTICITY
  • TAXATION

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