Firms behavior around tax thresholds in Albania during the 2015 anti-informality campaign - Bunching features, persistence and growth implications

Oltion Rrumbullaku ()

MPRA Paper from University Library of Munich, Germany

Abstract: This article studies the effects of tax thresholds on the behavior of small firms using the tax administration data of the universe of the Albanian firms during and after the anti-informality campaign of the year 2015. The main comparisons are between the year 2014, 2015 and 2016. The features of the firms that did bunch in 2015 were evaluated through a Probit regression. The bunching did persist through the three years in discussion, so it is not a temporary behavior. At the end, the tax threshold does influence in the growth of the firms, especially those firms that have a turnover just under the first threshold.

Keywords: VAT threshold; Value-added tax; bunching; small firms (search for similar items in EconPapers)
JEL-codes: H21 H25 H26 H32 (search for similar items in EconPapers)
Date: 2021-05-01
New Economics Papers: this item is included in nep-iue, nep-pbe and nep-pub
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Published in European Journal of Economics, Law and Social Sciences No. 2.Vol. 5(2021): pp. 63-72

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:112524

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