Ardalan, Aria; Kessing, Sebastian - 2019
two tax pass-through rates points towards the importance of imperfect competition in the European beer market. Excise tax …We study the pass-through of indirect taxes on beer prices in the European Union (EU). Exploiting the variation of … value added tax rates, beer excise tax rates, and beer prices in a panel of monthly data from 1996 to 2016 of all current 28 …