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VAT and Mark-Up Variations: An Empirical Analysis of Corporate Data Provided by French Exporters
[TVA et taux de marge : une analyse empirique sur données d'entreprises]

Author

Listed:
  • Philippe Andrade

    (Centre de recherche de la Banque de France - Banque de France, CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique)

  • Martine Carré

    (LEDa - Laboratoire d'Economie de Dauphine - IRD - Institut de Recherche pour le Développement - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Agnès Bénassy-Quéré

    (CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique)

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. "VAT and Mark-Up Variations: An Empirical Analysis of Corporate Data Provided by French Exporters [TVA et taux de marge : une analyse empirique sur données d'entreprises]," Post-Print hal-00825253, HAL.
    • Handle: RePEc:hal:journl:hal-00825253
    DOI: 10.3917/ecop.200.0002
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    Cited by:

    1. is not listed on IDEAS
    2. Sarah Guillou & Tania Treibich, 2014. "Le CICE : que peut-on en attendre en termes de compétitivité ?," Sciences Po Economics Publications (main) hal-03460294, HAL.
    3. Auer, Raphael A. & Schoenle, Raphael S., 2016. "Market structure and exchange rate pass-through," Journal of International Economics, Elsevier, vol. 98(C), pages 60-77.
    4. repec:spo:wpmain:info:hdl:2441/4obtvmo5lk97rqgj7jjdlmbsr5 is not listed on IDEAS

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    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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