The spending and consumption response to a VAT rate increase
Year of publication: |
2021
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Authors: | Cashin, David ; Unayama, Takashi |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 1944-7477, ZDB-ID 2032876-X. - Vol. 74.2021, 2, p. 313-346
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Subject: | intertemporal substitution | consumption | fiscal policy | VAT | Umsatzsteuer | Sales tax | Privater Konsum | Private consumption | Finanzpolitik | Fiscal policy | Öffentliche Ausgaben | Public expenditure | Konsumtheorie | Consumption theory | Verbrauchsteuer | Excise tax |
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