Chart 3C: Bunching in the VAT turnover distribution at the registration threshold

Privacy Overview

This website uses cookies to improve your experience while you navigate through the website. Out of these cookies, the cookies that are categorized as necessary are stored on your browser as they are essential for the working of basic functionalities of the website. We also use third-party cookies that help us analyze and understand how you use this website. These cookies will be stored in your browser only with your consent. You also have the option to opt-out of these cookies. But opting out of some of these cookies may have an effect on your browsing experience.

Necessary

Always Enabled

Necessary cookies are absolutely essential for the website to function properly. These cookies ensure basic functionalities and security features of the website, anonymously.

Cookie	Duration	Description
JSESSIONID	session	Used by sites written in JSP. General purpose platform session cookies that are used to maintain users' state across page requests.
viewed_cookie_policy	1 year	The cookie is set by the GDPR Cookie Consent plugin and is used to store whether or not user has consented to the use of cookies. It does not store any personal data.
__cfduid	1 month	The cookie is used by cdn services like CloudFare to identify individual clients behind a shared IP address and apply security settings on a per-client basis. It does not correspond to any user ID in the web application and does not store any personally identifiable information.

Others

Other uncategorized cookies are those that are being analyzed and have not been classified into a category as yet.

Cookie	Duration	Description
CONSENT	16 years 8 months	No description
cookielawinfo-checkbox-advertising-cookies	1 year	No description
cookielawinfo-checkbox-first-party-cookies	1 year	No description
cookielawinfo-checkbox-functional-cookies	1 year	No description
cookielawinfo-checkbox-performance-cookies	1 year	No description
cookielawinfo-checkbox-persistent-cookies	1 year	No description
cookielawinfo-checkbox-session-cookies	1 year	No description
cookielawinfo-checkbox-strictly-necessary-cookies	1 year	No description
cookielawinfo-checkbox-third-party-cookies	1 year	No description
tableau_locale	session	No description
tableau_public_negotiated_locale	session	No description
_gat_gtag_UA_41824266_1	1 minute	No description

Analytics

Analytical cookies are used to understand how visitors interact with the website. These cookies help provide information on metrics the number of visitors, bounce rate, traffic source, etc.

Cookie	Duration	Description
_ga	2 years	This cookie is installed by Google Analytics. The cookie is used to calculate visitor, session, campaign data and keep track of site usage for the site's analytics report. The cookies store information anonymously and assign a randomly generated number to identify unique visitors.
_gid	1 day	This cookie is installed by Google Analytics. The cookie is used to store information of how visitors use a website and helps in creating an analytics report of how the website is doing. The data collected including the number visitors, the source where they have come from, and the pages visted in an anonymous form.

Performance

Performance cookies are used to understand and analyze the key performance indexes of the website which helps in delivering a better user experience for the visitors.

Cookie	Duration	Description
YSC	session	This cookies is set by Youtube and is used to track the views of embedded videos.
__utma	2 years	This cookie is set by Google Analytics and is used to distinguish users and sessions. The cookie is created when the JavaScript library executes and there are no existing __utma cookies. The cookie is updated every time data is sent to Google Analytics.
__utmb	30 minutes	The cookie is set by Google Analytics. The cookie is used to determine new sessions/visits. The cookie is created when the JavaScript library executes and there are no existing __utma cookies. The cookie is updated every time data is sent to Google Analytics.
__utmc	session	The cookie is set by Google Analytics and is deleted when the user closes the browser. The cookie is not used by ga.js. The cookie is used to enable interoperability with urchin.js which is an older version of Google analytics and used in conjunction with the __utmb cookie to determine new sessions/visits.
__utmt	10 minutes	The cookie is set by Google Analytics and is used to throttle request rate.
__utmz	6 months	This cookie is set by Google analytics and is used to store the traffic source or campaign through which the visitor reached your site.