id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-2862	Satterthwaite, Emily Ann	On the Threshold: Smallness and the Value-Added Tax	2018	51	.pdf	application/pdf	30886	1113	50	A. Firm Bunching Below Registration Thresholds Research on the Japanese and, more recently, the UK and Finnish VATs has shown that VAT thresholds are not neutral with respect to entrepreneurs’ decisions about the size of their firms. The final part of the paper applies the theoretical and practical understandings of VAT registration thresholds developed thus far to argue that, to the contrary, equity norms point in favor of higher thresholds.	cache/taxlaw-2862.pdf	txt/taxlaw-2862.txt