Strategic or Confused Firms? Evidence from "Missing" Transactions in Uganda
收藏NBER2021-07-01 更新2025-01-04 收录
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https://www.nber.org/papers/w29059
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资源简介：
Are firms sophisticated maximizers, or do they consistently make errors? Using transaction-level data from Ugandan value-added tax (VAT) returns, we show that sellers and buyers report different amounts 79% of the time, despite invoices being easily cross-checked. We estimate that 25% of firms are
提供机构：
美国国家经济研究局
创建时间：
2021-07-01
