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- W2890131329 abstract "This paper examines how Large Taxpayer Units (LTUs), a commonly-used tool for enforcing tax compliance, affect large firms’ reported profitability and effective tax rate. Increased scrutiny may either improve reporting and compliance efforts, or lead to adverse reactions from large taxpayers such as profit shifting to reduce tax liabilities. As a source of exogenous enforcement shock, we exploit the actions of Jamaica's LTU around its large-taxpayer eligibility cutoff using a before-during regression discontinuity approach. We find the LTU increases pre-tax profit margin by 2–3 percentage points. Increased effective tax rates are also evidenced, albeit less robustly." @default.
- W2890131329 created "2018-09-27" @default.
- W2890131329 creator A5057410735 @default.
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- W2890131329 date "2018-09-03" @default.
- W2890131329 modified "2023-10-06" @default.
- W2890131329 title "Corporate profitability and effective tax rate: the enforcement effect of large taxpayer units" @default.
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- W2890131329 doi "https://doi.org/10.1080/00014788.2018.1512398" @default.
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