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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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The beer industry is one of the businesses affected during the COVID-19 pandemic. Despite the exponential growth of the … beer industry throughout the years, this aspect of the beverage industry has gained limited attention and has been … underexplored. This study aimed to provide a better and up-to-date understanding of Philippine-beer consumers to speed up its …
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