Bénassy-Quéré, Agnès; Carré, Martine; Andrade, Philippe - Université Paris-Dauphine (Paris IX) - 2010
We exploit French customs’ firm-level data to study how exporters pass a change in the VAT rate of one importing country through their prices. Looking at this reaction is of interest beyond a mere fiscal incidence analysis: VAT shocks provide instruments to identifying the extent of mark-up...