Replication data for: \"VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence\"

Liu, Li, Lockwood, Ben, Almunia, Miguel, and Tam, Eddy H. F., (2021) “VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence.” Review of Economics and Statistics 103:1, 151-164.

刘莉、本·洛克伍德、米格尔·阿尔穆尼亚及埃迪·H·F·塔姆（2021）《增值税（Value Added Tax, VAT）税率级差、自愿登记与聚集效应：理论与英国实证证据》，载于《经济与统计评论（Review of Economics and Statistics）》第103卷第1期，第151-164页。