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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 … EU member states, we estimate the tax pass-through of specific beer excise taxes and ad valorem value added taxes (VAT …
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Mature antitrust regimes typically prioritize two main enforcement goals: deterrence and compensation of those injured by anti-competitive conduct. The simultaneous pursuit of these goals, however, creates difficulties for policymakers and enforcers that seek to strike a balance between public...
Persistent link: https://www.econbiz.de/10013087573
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 … EU member states, we estimate the tax pass-through of specific beer excise taxes and ad valorem value added taxes (VAT …
Persistent link: https://www.econbiz.de/10012870645
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