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The Role of Withholding in the Self-Enforcement of a Value-Added Tax: Evidence from Pakistan
The Review of Economics and Statistics ( IF 6.481 ) Pub Date : 2020-08-10 , DOI: 10.1162/rest_a_00959
Mazhar Waseem

I leverage the staggered roll out of VAT in Pakistan to document the role of withholding mechanism in the self-enforcement of a VAT. Focusing on firms already in the tax net, I see how their outcomes respond when the tax is extended upward to intermediates used by them. I find that the upward extension of VAT, which triggers the withholding mechanism, causes an immediate and large (more than 40 log-points) surge in sales reported by firms. The evolution of bunching above the zero-liability point and of input costs reported by firms suggest that this large response is indeed driven by the withholding mechanism. I also explore the role of withholding in the extensive margin compliance choices of firms.

中文翻译:

预扣税在增值税自动执行中的作用:来自巴基斯坦的证据

我利用巴基斯坦增值税的交错推出来记录预扣机制在增值税自我执行中的作用。关注已经在税网中的公司,我看到当税收向上扩展到他们使用的中间商时,他们的结果如何反应。我发现增值税的向上延伸触发了预扣机制,导致公司报告的销售额立即大幅(超过 40 个对数点)激增。零责任点以上的聚集和企业报告的投入成本的演变表明,这种巨大的反应确实是由预扣机制驱动的。我还探讨了预扣税在公司广泛的保证金合规选择中的作用。
更新日期:2020-08-10
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