000			01710nab a2200289 c 4500
999			_c141267 _d141267
003			ES-MaIEF
005			20230614154701.0
007			ta
008			191009s2019 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967566 _aPham, Anh
245		0	_aFirm take-up of a corporate income tax cut _bevidence from Vietnam _c Anh Pham
260			_c2019
500			_aResumen.
500			_aBibliografía.
520			_aThis paper examines whether and why a sizable portion of eligible firms in Vietnam did not claim a 30-percent temporary corporate income tax reduction, part of a stimulus package to boost the economy during the Global Financial Crisis. Using census firm-level panel data supplemented with survey data collected for this study, I find that only 40–60 percent of eligible firms claimed the tax cut. This low take-up rate is surprising in the context of under-reporting behavior in which businesses try in many ways to reduce their tax liability. Using a difference-in-differences approach with firm-level fixed effects, I find that nonclaiming firms were either not aware of the policy or were afraid of a tax audit. The government’s policy may have boosted the economy by more had more firms known they could qualify for a tax cut.
650		4	_948454 _aSOCIEDADES
650		4	_947378 _aIMPUESTOS
650		4	_948221 _aREDUCCIONES TRIBUTARIAS
650		4	_944029 _aEVASION FISCAL
650		4	_943410 _aELUSION FISCAL
650		4	_aVIETNAM _948684
650		4	_aANÁLISIS DE REGRESIÓN _953408
773	0		_9161109 _oOP 233/2019/3 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v. 72, n. 3, September 2019, p. 575-598
942			_cART