EU member states, we estimate the tax pass-through of specific beer excise taxes and ad valorem value added taxes (VAT …). VAT is under-shifted at a rate of approximately 70%. Specific excise taxes are almost fully shifted to prices in the EU …

light on their magnitudes and sensitivity to COVID-19 morbidity rates. Specifically, we find that the impact on VAT and firm …

The harmonized European value-added tax (VAT) is anything but a modern consumption tax that taxes all goods and … taxed on output but on inputs. This has serious consequences. The VAT exemptions distort input choices, stimulate …

In West Africa, the Value Added Tax (VAT) policy consists of a uniform tax rate, but several items consumed by rich and … framework to household data from Benin. The results support reforms for alternative VAT rate structures that improve welfare in … the region. In comparison to the current VAT policy, our reforms yield higher average relative welfare gains for the lower …

taxes. Although triggered by WTO accession, the shift towards consumption taxes, in particular to VAT, typically takes place …