Studying very detailed micro data collected around two different VAT reforms in Europe, we show that tax incidence is …

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

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

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 …

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 …