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 …We study the pass-through of indirect taxes on beer prices in the European Union (EU). Exploiting the variation of …

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 …We study the pass-through of indirect taxes on beer prices in the European Union (EU). Exploiting the variation of …

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 …We study the pass-through of indirect taxes on beer prices in the European Union (EU). Exploiting the variation of …

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 …We study the pass-through of indirect taxes on beer prices in the European Union (EU). Exploiting the variation of …

We study the pass-through of indirect taxes on beer prices in the European Union (EU). Exploiting the variation of … EU member states, we estimate the tax pass-through of specific beer excise taxes and ad valorem value added taxes … prices in the EU, but, in contrast to the empirical findings for the US, there is no evidence of over-shifting. Nevertheless …

valorem (VAT) consumption taxes. Econometrics is implemented on two reforms of consumption taxes aecting two French market for … alcoholic beverages, beers and aperitifs. In 1995, the full rate of VAT increased from 18,6% to 20,6%; excise taxes on alcoholic … signicantly larger than the shifting of ad valorem VAT. …

macroeconomic effects, a criticism about in- creasing the role of Vat arises from its alleged regressivity over income. Yet, the …. This paper fills this gap by measuring the distributional impact of Vat in Italy using information on both households …' expenditures and incomes integrated in a micro simulation model (EGaLiTe). The paper shows that the regressive profile of Vat in …

and after the entry into the EU. We found out that the VAT burden of Czech households increased after the VAT rates … period 1993-2004. The aim of our research was to analyse the impact of the harmonisation of the VAT rates connected with the … entry of the Czech Republic into the EU on the distribution of the tax burden among households with different attributes …