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TVA et taux de marge : une analyse empirique sur données d'entreprises exportatrices françaises

Author

Listed:
  • Philippe Andrade
  • Martine Carré
  • Agnès Bénassy-Quéré

Abstract

We study how French exporters react to a VAT shock in a destination country. As VAT shocks are by nature almost permanent, exogenous, and without impact on marginal costs, the subsequent price reaction makes it possible to identify a pure demand-led mark-up adjustment. The results of an analysis of French customs data for 1995-2005 indicate a 67 % average mark-up adjustment for consumer goods. The adjustment is greaterfor companies, sectors, and destinations with a relatively higher market share. We then use our estimates and the Atkeson-Burstein (2008) theoretical framework to derive the distribution of mark-up adjustments of the various sector-destination pairs.

Suggested Citation

  • Philippe Andrade & Martine Carré & Agnès Bénassy-Quéré, 2012. "TVA et taux de marge : une analyse empirique sur données d'entreprises exportatrices françaises," Economie & Prévision, La Documentation Française, vol. 0(2), pages 1-17.
  • Handle: RePEc:cai:ecoldc:ecop_200_0002
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