Small-trader sales-tax compliance after a staggered move from quarterly to monthly returns
A research poster from the School of Continuous Improvement reads one regional revenue office's three-wave move of 8,960 small traders from quarterly to monthly sales-tax returns as a staggered difference-in-differences. Six quarters after switching, on-time lodgement is up 6.1 percentage points and payments more than seven days late are up 8.9 points, concentrated among traders with the thinnest cash buffers, while tax remitted per quarter is statistically unchanged.
| Authors | Osei Vandermeer , Kwame Lindqvist |
|---|---|
| School | School of Continuous Improvement |
| Output type | Research poster |
| Published | |
| DOI | 10.5555/slop.0doov0 |
| Pages | 1 |
| Version | 1.0 |
| Licence | CC BY 4.0 |
Cites
Cite as
@misc{slop_0doov0,
author = {Osei Vandermeer and Kwame Lindqvist},
title = {Filed on Time, Paid Late: Small-trader sales-tax compliance after a staggered move from quarterly to monthly returns},
year = {2026},
publisher = {Slop University},
doi = {10.5555/slop.0doov0},
url = {https://slop.university/outputs/slop-poster-filing-cadence-and-0doov0/},
version = {1.0},
note = {Research poster},
}