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

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  • Philippe Andrade
  • Martine Carré
  • Agnès Bénassy-Quéré

Abstract

[fre] Nous étudions comment les exportateurs d’un pays réagissent à un choc de TVA dans un pays de destination. Les chocs de TVA étant sans conséquence sur le coût marginal, leur impact sur les prix permet d’identifier les effets de marge purement liés à des effets de demande. Selon les résultats d’une analyse sur données de douanes françaises entre 1995 et 2005, en moyenne 67 % d’un choc de TVA est absorbé dans la marge des producteurs. L’ajustement de marge est plus marqué pour les entreprises, secteurs et destinations d’exportation pour lesquels la part de marché moyenne est relativement élevée. Nos estimations et la structure du modèle d’Atkeson et Burstein (2008) permettent de reconstituer la distribution des ajustements de marge des différents couples secteurs-destinations. [eng] VAT and Mark-Up Variations : An Empirical Analysis of Corporate Data Provided by French Exporters. . 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 reactionmakes 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% averagemark-up adjustment for consumer goods. The adjustment is greater for 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," Économie et Prévision, Programme National Persée, vol. 200(2), pages 1-17.
  • Handle: RePEc:prs:ecoprv:ecop_0249-4744_2012_num_200_2_8104
    Note: DOI:10.3406/ecop.2012.8104
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