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Fiscal-budgetary implications of applying value added tax at national level during 2011-2014
Leonida, Ionel - 2016
Persistent link: https://www.econbiz.de/10013164099
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Increasing the VAT rate in Russia from the position of the Laffer curve
Kalinin, A. M. - In: Studies on Russian economic development 33 (2022) 3, pp. 353-358
Persistent link: https://www.econbiz.de/10013273882
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Tax pass-through in the European beer market
Ardalan, Aria; Kessing, Sebastian - 2019
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 …
Persistent link: https://www.econbiz.de/10012058495
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Tax pass-through in the European beer market
Ardalan, Aria; Kessing, Sebastian - 2019
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 …
Persistent link: https://www.econbiz.de/10012002860
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Tax collision : the effect of VAT and excise duties on the retail price of unleaded gasoline
Dobranschi, Marian; Nerudová, Danuše - In: Ekonomický časopis : časopis pre ekonomickú … 66 (2018) 7, pp. 643-664
Persistent link: https://www.econbiz.de/10012152850
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Tax pass-through in the European beer market
Ardalan, Aria; Kessing, Sebastian - In: Empirical economics : a quarterly journal of the … 60 (2021) 2, pp. 919-940
Persistent link: https://www.econbiz.de/10012490483
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Tax pass-through in the European beer market
Ardalan, Aria; Kessing, Sebastian - 2017
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...
Persistent link: https://www.econbiz.de/10011773497
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What goes up may not come down : asymmetric incidence of value-added taxes
Benzarti, Youssef; Carloni, Dorian; Harju, Jarkko; … - In: Journal of political economy 128 (2020) 12, pp. 4438-4474
Persistent link: https://www.econbiz.de/10012600120
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What goes up may not come down : asymmetric incidence of value-added taxes
Benzarti, Youssef; Carloni, Dorian; Harju, Jarkko; … - 2017
Persistent link: https://www.econbiz.de/10011743675
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What Goes Up May Not Come Down : Asymmetric Incidence of Value-Added Taxes
Benzarti, Youssef - 2017
VAT reforms from 1996 to 2015 across all European countries we show that prices respond 3 to 4 times more to VAT increases … than decreases. Second, using a plausibly exogenous VAT reform, we show that the asymmetry persists over several years …
Persistent link: https://www.econbiz.de/10012453862