Strategic or Confused Firms? Evidence from “Missing” Transactions in Uganda
Strategic or Confused Firms? Evidence from “Missing” Transactions in Uganda
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Cambridge: MIT Press Journals, The
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Language
English
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Publisher
Cambridge: MIT Press Journals, The
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Contents
Are firms sophisticated maximizers, or do they appear to make mistakes? Using transaction data from Ugandan value-added tax returns, we show that sellers and buyers report different amounts 79% of the time, despite invoices being easily cross-checked. Our estimates suggest that most firms are “advantageous misreporters,” but that 25% are “disadvant...
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Full title
Strategic or Confused Firms? Evidence from “Missing” Transactions in Uganda
Authors, Artists and Contributors
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TN_cdi_proquest_journals_2923066560
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_2923066560
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ISSN
0034-6535
E-ISSN
1530-9142
DOI
10.1162/rest_a_01180
