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This paper studies the effect of the VAT threshold on firm growth in the UK, using exogenous variation over time in the threshold, combined with turnover bin fixed effects, for identification. We find robust evidence that annual growth in turnover slows by about 1 percentage point when firm turnover gets close to the threshold, with no evidence of higher growth when the threshold is passed. Growth in firm costs shows a similar pattern, indicating that the response to the threshold is likely to be a real response rather than an evasion response. Firms that habitually register even when their turnover is below the VAT threshold (voluntary registered firms) have growth that is unaffected by the threshold, whereas firms that select into the Flat-Rate Scheme have a less pronounced slowdown response than other firms. Similar patterns of turnover and cost growth around the threshold are also observed for non-incorporated businesses. Finally, simulation results clarify the relative contribution of ``crossers" (firms who eventually register for VAT) and ``non-crossers" (those who permanently stay below the threshold) in explaining our empirical findings.

Business Taxes and Subsidies --- Compliance costs --- Currency crises --- Econometric analysis --- Econometrics & economic statistics --- Econometrics --- Economic & financial crises & disasters --- Economics of specific sectors --- Economics --- Economics: General --- Informal sector --- Macroeconomics --- Public finance & taxation --- Revenue administration --- Spendings tax --- Switching Regression Models --- Tax administration and procedure --- Tax Evasion and Avoidance --- Taxation and Subsidies: Incidence --- Taxation --- Taxes --- Threshold analysis --- Threshold Regression Models --- Truncated and Censored Models --- Value-added tax

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The introduction of prenatal sex-detection technologies in India has led to a phenomenal increase in abortion of female fetuses. This paper examines the impacts of this on girl relative to boy mortality rates after birth, using data from 1973-2005. The analysis finds a narrowing of the gender gap in under-5 mortality rates, in line with surviving girls being more wanted. The estimates show that for every three aborted girls, one additional girl survives to age five. Investigation of the mechanisms finds a narrowing of gender gaps in parental investments in children, moderation of son-biased fertility stopping, and shrinking of the gap between actual and desired fertility. Heterogeneity in fertility responses suggests a shift in the distribution of girls toward lower socioeconomic status families. The findings have implications not only for counts of missing girls, but also for the later life outcomes of girls.

Birth Order --- Child Mortality --- Early Child and Children's Health --- Family Health Survey --- Female Mortality --- Gender --- Gender and Development --- Gender and Health --- Gender and Poverty --- Gender Gap --- Health, Nutrition and Population --- Population Policies --- Reproductive Health --- Sex Of The Child --- Sex-Selective Abortion