Discussion paper DP13983 VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence Li Liu Ben Lockwood Miguel Almunia Eddy H.F. Tam 5 Sep 2019 Public Economics H21 H25 H32
VoxEU Column Efficiency and welfare costs of VAT: Evidence from VAT notches Ben Lockwood Li Liu 9 Jul 2015 Industrial organisation Taxation