Estimating VAT Pass Through ePub (Adobe DRM) download by Dora Benedek

Estimating VAT Pass Through

INTERNATIONAL MONETARY FUND
Publication date: September 2015
ISBN: 9781513567266
Digital Book format: ePub (Adobe DRM)

Buy ePub

List price:
$9.00
Our price:
$6.99

You save: $2.01 (22%)
This paper estimates the pass through of VAT changes to consumer prices, using a unique dataset providing disaggregated, monthly data on prices and VAT rates for 17 Eurozone countries over 1999-2013. Pass through is much less than full on average, and differs markedly across types of VAT change. For changes in the standard rate, for instance, final pass through is about 100 percent; for reduced rates it is significantly less, at around 30 percent; and for reclassifications it is essentially zero. We also find: differing dynamics of pass through for durables and non-durables; no significant difference in pass through between rate increases and decreases; signs of non-monotonicity in the relationship between pass through and the breadth of the consumption base affected; and indications of significant anticipation effects together with some evidence of lagged effects in the two years around reform. The results are robust against endogeneity and attenuation bias.
Please sign in to review this product.
Devices:
Estimating VAT Pass Through ePub (Adobe DRM) can be read on any device that can open ePub (Adobe DRM) files.

File Size:
2755 Kb
Language:
ENG
Copy From Text:
Disabled.
Printing:
Disabled.
Estimating VAT Pass Through ePub (Adobe DRM) download by Dora Benedek
INTERNATIONAL MONETARY FUND, September 2015
ISBN: 9781513567266
EAN:  9781513567266
ePub (Adobe DRM)
List Price: $9.00 eBook price: $6.99
Estimating VAT Pass Through PDF (Adobe DRM) download by Dora Benedek
INTERNATIONAL MONETARY FUND, September 2015
ISBN: 9781513574967
EAN:  9781513574967
PDF (Adobe DRM)
List Price: $18.00 eBook price: $13.99
Other books by Dora Benedek
Tax Buoyancy in OECD Countries ePub (Adobe DRM) download by Vincent Belinga
Tax Buoyancy in OECD Countries
Vincent Belinga & Dora Benedek
INTERNATIONAL MONETARY FUND, June 2014
ISBN: 9781498305075
Format: ePub
List Price: $9.00 Our price: $6.99