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

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  • Philippe Andrade
  • Martine Carré
  • Agnès Bénassy-Quéré

Abstract

We study how French exporters react to a VAT shock in a destination country. VAT shocks are by nature almost permanent, exogenous, and have no impact on marginal costs. We argue that the subsequent price reaction therefore identifies to which extent mark-up adjustments tame the impact of a macro shock on final consumption prices. We show that even a uniform increase in the VAT rate can entail non-uniform mark-up adjustments across exporters and, consequently, an important redistribution of profits both between sectors and across firms within a sector. Indeed, mark-up adjustments vary with the elasticity of demand and the market shares.

Suggested Citation

  • Philippe Andrade & Martine Carré & Agnès Bénassy-Quéré, 2010. "TVA et taux de marge : une analyse empirique sur données d'entreprises," Working Papers 2010-30, CEPII research center.
  • Handle: RePEc:cii:cepidt:2010-30
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    References listed on IDEAS

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    Cited by:

    1. Auer, Raphael A. & Schoenle, Raphael S., 2016. "Market structure and exchange rate pass-through," Journal of International Economics, Elsevier, pages 60-77.
    2. Sarah Guillou & Tania Treibich, 2014. "Le CICE : que peut-on en attendre en termes de compétitivité ?," Sciences Po publications info:hdl:2441/4obtvmo5lk9, Sciences Po.
    3. Auer, Raphael A. & Schoenle, Raphael S., 2016. "Market structure and exchange rate pass-through," Journal of International Economics, Elsevier, pages 60-77.
    4. Raphael Schoenle & Raphael Auer, 2012. "Market Structure and Pass-Through," 2012 Meeting Papers 61, Society for Economic Dynamics.

    More about this item

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • J41 - Labor and Demographic Economics - - Particular Labor Markets - - - Labor Contracts

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