Mellens, Martin; Vrijburg, Hendrik; Dijkstra, Jonneke - Centraal Planbureau (CPB), Government of the Netherlands - 2014
This paper introduces the Common Correlated Effects Estimator into the study of Value-Added-Tax pass-through and compares this method to various other methodologies used in the literature.
To this end, we study two Value-Added-Tax increases in the Netherlands, in January 2001 and October 2012....