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Who pays sales taxes? Evidence from French VAT reforms, 1987-1999

Citations

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Cited by:

  1. Rupert Sausgruber & Jean-Robert Tyran, 2008. "Tax Salience, Voting, and Deliberation," Discussion Papers 08-21, University of Copenhagen. Department of Economics.
  2. Asatryan, Zareh & Gomtsyan, David, 2020. "The incidence of VAT evasion," ZEW Discussion Papers 20-027, ZEW - Leibniz Centre for European Economic Research.
  3. Hindriks, Jean & Serse, Valerio, 2022. "The incidence of VAT reforms in electricity markets: Evidence from Belgium," International Journal of Industrial Organization, Elsevier, vol. 80(C).
  4. Edward S. Knotek & Doron Sayag & Avichai Snir, 2019. "The Effects of Price Endings on Price Rigidity: Evidence from VAT Changes," Working Papers 19-24, Federal Reserve Bank of Cleveland.
  5. Emmanuel Farhi & Gita Gopinath & Oleg Itskhoki, 2014. "Fiscal Devaluations," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 81(2), pages 725-760.
  6. Peter Haan & Martin Simmler, 2016. "Wind Electricity Subsidies = Windfall Gains for Land Owners? Evidence from Feed-In Tariff in Germany," Discussion Papers of DIW Berlin 1568, DIW Berlin, German Institute for Economic Research.
  7. Carbonnier Cl´ement, 2014. "The incidence of non-linear consumption taxes," Научный результат. Серия «Экономические исследования», CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Белгородский государственный национальный исследовательский университет», issue 1, pages 5-18.
  8. Richard Blundell, 2009. "Assessing the Temporary VAT Cut Policy in the UK," Fiscal Studies, Institute for Fiscal Studies, vol. 30(1), pages 31-38, March.
  9. Lars-H. R. Siemers, 2014. "A General Microsimulation Model for the EU VAT with a specific Application to Germany," International Journal of Microsimulation, International Microsimulation Association, vol. 7(2), pages 40-93.
  10. Pascal Belan & Clément Carbonnier & Martine Carré, 2017. "Tax devaluation with endogenous margins," Working Papers hal-01515806, HAL.
  11. Carbonnier Clément, 2013. "Pass-through of Per Unit and ad Valorem Consumption Taxes: Evidence from Alcoholic Beverages in France," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 13(2), pages 837-863, September.
  12. Ben Sopranzetti & Yue Ma, 2020. "China’s VAT Tax Reform: A Boon for the Economy or an Opportunity for Moral Hazard?," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 23(01), pages 1-15, March.
  13. Felix Montag & Robin Mamrak & Alina Sagimuldina & Monika Schnitzer, 2023. "Imperfect Price Information, Market Power, and Tax Pass-Through," Rationality and Competition Discussion Paper Series 414, CRC TRR 190 Rationality and Competition.
  14. Haan, Peter & Simmler, Martin, 2018. "Wind electricity subsidies — A windfall for landowners? Evidence from a feed-in tariff in Germany," Journal of Public Economics, Elsevier, vol. 159(C), pages 16-32.
  15. Gómez-Antonio, Miguel & del Moral Arce, Ignacio & Hortas-Rico, Miriam, 2022. "Are VAT reforms an effective tool for promoting culture? A quasi-experiment in Spain," Journal of Policy Modeling, Elsevier, vol. 44(5), pages 1016-1040.
  16. Harju, Jarkko & Kosonen, Tuomas & Skans, Oskar Nordström, 2018. "Firm types, price-setting strategies, and consumption-tax incidence," Journal of Public Economics, Elsevier, vol. 165(C), pages 48-72.
  17. repec:fgv:epgrbe:v:66:n:3:a:5 is not listed on IDEAS
  18. Ricardo Batista Politi & Enlinson Mattos, 2011. "Ad‐valorem tax incidence and after‐tax price adjustments: evidence from Brazilian basic basket food," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 44(4), pages 1438-1470, November.
  19. Panayiota Lyssiotou & Elena Savva, 2021. "Who pays taxes on basic foodstuffs? Evidence from broadening the VAT base," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(1), pages 212-247, February.
  20. Lindé, Jesper & Pescatori, Andrea, 2019. "The macroeconomic effects of trade tariffs: Revisiting the Lerner symmetry result," Journal of International Money and Finance, Elsevier, vol. 95(C), pages 52-69.
  21. Mr. Stephan Danninger & Ms. Alina Carare, 2008. "Inflation Smoothing and the Modest Effect of VAT in Germany," IMF Working Papers 2008/175, International Monetary Fund.
  22. Christopher J. Erceg & Andrea Prestipino & Andrea Raffo, 2022. "Trade policies and fiscal devaluations," International Finance Discussion Papers 1347, Board of Governors of the Federal Reserve System (U.S.).
  23. Lydia Dimitrakopoulou & Christos Genakos & Themistoklis Kampouris & Stella Papadokonstantaki, 2023. "VAT pass-through and competition: evidence from the Greek Islands," CEP Discussion Papers dp1923, Centre for Economic Performance, LSE.
  24. Nora Lustig & Jon Jellema & Valentina Martinez Pabon, 2023. "Are Budget Neutral Income Floors Fiscally Viable in Sub-Saharan Africa?," Journal of African Economies, Centre for the Study of African Economies, vol. 32(Supplemen), pages 202-227.
  25. Netherlands Bureau for Economic Policy Analysis, 2015. "A study on the economic effects of the current VAT rates structure," Taxation Studies 0056, Directorate General Taxation and Customs Union, European Commission.
  26. Emmanuel Chavez & Cristobal Dominguez, 2021. "Who pays for a Value Added Tax Hike at an International Border? Evidence from Mexico," Working Papers halshs-03364026, HAL.
  27. Arkadiusz Bernal, 2018. "The Value Added Tax Incidence – the Case of the Book Market in CEE Countries," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 68(2), pages 144-164, April.
  28. Li Liu & Benjamin Lockwood, 2015. "VAT Notches," CESifo Working Paper Series 5371, CESifo.
  29. Harju, Jarkko & Matikka, Tuomas & Rauhanen, Timo, 2019. "Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations?," Journal of Public Economics, Elsevier, vol. 173(C), pages 139-164.
  30. Dimitrakopoulou, Lydia & Genakos, Christos & Kampouris, Themistoklis & Papadokonstantaki, Stella, 2023. "VAT pass-through and competition: evidence from the Greek Islands," LSE Research Online Documents on Economics 121321, London School of Economics and Political Science, LSE Library.
  31. repec:boi:isrerv:v:16:y:2019:i:2:p:97-139 is not listed on IDEAS
  32. Kosonen, Tuomas, 2013. "More haircut after VAT cut? On the efficiency of service sector consumption taxes," Working Papers 49, VATT Institute for Economic Research.
  33. Zineddine Alla, 2017. "Optimal policies in international macroeconomics [Politiques optimales en macroéconomie internationale]," SciencePo Working papers Main tel-03436551, HAL.
  34. Jarkko Harju & Sami Jysmä & Aliisa Koivisto & Tuomas Kosonen, 2023. "Do household tax credits increase consumption? The role of demand elasticity and the extent of demand," Working Papers 8, Finnish Centre of Excellence in Tax Systems Research.
  35. Kosonen, Tuomas, 2015. "More and cheaper haircuts after VAT cut? On the efficiency and incidence of service sector consumption taxes," Journal of Public Economics, Elsevier, vol. 131(C), pages 87-100.
  36. Warwick, Ross & Harris, Tom & Phillips, David & Goldman, Maya & Jellema, Jon & Inchauste, Gabriela & Goraus-Tańska, Karolina, 2022. "The redistributive power of cash transfers vs VAT exemptions: A multi-country study," World Development, Elsevier, vol. 151(C).
  37. Zineddine Alla, 2017. "Optimal policies in international macroeconomics [Politiques optimales en macroéconomie internationale]," SciencePo Working papers tel-03436551, HAL.
  38. Christopher Erceg & Andrea Prestipino & Andrea Raffo, 2018. "The Macroeconomic Effect of Trade Policy," 2018 Meeting Papers 221, Society for Economic Dynamics.
  39. Chemi Gotlibovski & Nir Yaacobi, 2018. "Should Israel Adopt Differential Vat? Examining The Expected Implications In View Of Theory And International Experience," Israel Economic Review, Bank of Israel, vol. 16(2), pages 97-139.
  40. Büttner, Thiess & Madzharova, Boryana, 2017. "The Effects of Pre-announced Consumption Tax Reforms on the Sales and Prices of Consumer Durables," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168201, Verein für Socialpolitik / German Economic Association.
  41. Netherlands Bureau for Economic Policy Analysis, 2015. "Study on the economic effects of the current VAT rules for passenger transport," Taxation Studies 0055, Directorate General Taxation and Customs Union, European Commission.
  42. Youssef Benzarti & Dorian Carloni, 2019. "Who Really Benefits from Consumption Tax Cuts? Evidence from a Large VAT Reform in France," American Economic Journal: Economic Policy, American Economic Association, vol. 11(1), pages 38-63, February.
  43. Franz W. Wagner & Stefan Weber, 2016. "Wird die Umsatzsteuer überwälzt? [Do Firms Pass on VAT?]," Schmalenbach Journal of Business Research, Springer, vol. 68(4), pages 401-421, December.
  44. Sausgruber, Rupert & Tyran, Jean-Robert, 2011. "Are we taxing ourselves?," Journal of Public Economics, Elsevier, vol. 95(1), pages 164-176.
  45. Thomas Crossley & Hamish Low & Cath Sleeman, 2014. "Using a temporary indirect tax cut as a fiscal stimulus: evidence from the UK," IFS Working Papers W14/16, Institute for Fiscal Studies.
  46. Harju, Jarkko & Kosonen, Tuomas & Laukkanen, Marita & Palanne, Kimmo, 2022. "The heterogeneous incidence of fuel carbon taxes: Evidence from station-level data," Journal of Environmental Economics and Management, Elsevier, vol. 112(C).
  47. George Obeng, 2018. "Incidence of Value Added Tax, Effects and Implications," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 10(10), pages 1-52, October.
  48. Celine de Quatrebarbes & Bertrand Laporte & Stéphane Calipel, 2021. "Fighting the soaring prices of agricultural food products. VAT versus Trade tariffs exemptions in a context of imperfect competition in Niger : CGE and micro-simulation approach," CERDI Working papers hal-03138369, HAL.
  49. Ván, Bálint & Oláh, Dániel, 2018. "Does VAT Cut Appear on the Menu? – The Consumer Price Impact of Hungarian VAT Decreases of 2016–2017," Public Finance Quarterly, Corvinus University of Budapest, vol. 63(3), pages 355-375.
  50. Carbonnier, Clément, 2014. "The incidence of non-linear price-dependent consumption taxes," Journal of Public Economics, Elsevier, vol. 118(C), pages 111-119.
  51. Pascal Belan & Clément Carbonnier & Martine Carré, 2021. "Fiscal Devaluation with Endogenous Markups: Productivity and Welfare," Scandinavian Journal of Economics, Wiley Blackwell, vol. 123(4), pages 1159-1189, October.
  52. Fang, Hongsheng & Bao, Yuxin & Zhang, Jun, 2017. "Asymmetric reform bonus: The impact of VAT pilot expansion on China's corporate total tax burden," China Economic Review, Elsevier, vol. 46(S), pages 17-34.
  53. Clément Carbonnier, 2011. "Shifting on prices of per unit and ad valorem consumption taxes," Working Papers halshs-00872477, HAL.
  54. Shiraishi, Kosuke, 2022. "Determinants of VAT pass-through under imperfect competition: Evidence from Japan," Japan and the World Economy, Elsevier, vol. 61(C).
  55. Pranvera Shehaj & Martin Zagler, 2023. "Motor Vehicle Registration Taxes (MVRT) across EU countries: MNEs’ profitability and the role of market concentration," European Journal of Law and Economics, Springer, vol. 56(1), pages 155-198, August.
  56. Sieg, Gernot & Wessel, Jan, 2022. "I would if I could: Passing through VAT reductions in the german rail industry," Economics of Transportation, Elsevier, vol. 32(C).
  57. Alisa Frey & Justus Haucap, 2024. "VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(1), pages 160-202, February.
  58. Mariia A. Elkina, 2019. "The Impact of Indirect Tax Rates Cut on Inflation: Evidence From Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 37-49, October.
  59. Dora Benedek & Ruud A. Mooij & Michael Keen & Philippe Wingender, 2020. "Varieties of VAT pass through," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(4), pages 890-930, August.
  60. repec:hal:spmain:info:hdl:2441/6kvjk9o32n8m88c6de3gc0gltj is not listed on IDEAS
  61. Mats Petter Kahl, 2023. "Was the German fuel discount passed on to consumers?," Working Paper Series in Economics 419, University of Lüneburg, Institute of Economics.
  62. Simon Voigts, 2016. "VAT multipliers and pass-through dynamics," SFB 649 Discussion Papers SFB649DP2016-026, Sonderforschungsbereich 649, Humboldt University, Berlin, Germany.
  63. Björn Falkenhall & Jonas Månsson & Sofia Tano, 2020. "Impact of VAT Reform on Swedish Restaurants: A Synthetic Control Group Approach," Scandinavian Journal of Economics, Wiley Blackwell, vol. 122(2), pages 824-850, April.
  64. Youssef Benzarti & Alisa Tazhitdinova, 2021. "Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms," American Economic Journal: Economic Policy, American Economic Association, vol. 13(4), pages 469-489, November.
  65. Marius Clemens & Werner Röger, 2022. "Durable Consumption, Limited VAT Pass-Through and Stabilization Effects of Temporary VAT Changes," Discussion Papers of DIW Berlin 2004, DIW Berlin, German Institute for Economic Research.
  66. Kogawa, Takeshi, 2021. "The inter-cohort distributional effects of Japan's indirect tax reforms," Warwick-Monash Economics Student Papers 32, Warwick Monash Economics Student Papers.
  67. Lydia Dimitrakopoulou & Christos Genakos & Themistoklis Kampouris & Stella Papadokonstantaki, 2023. "VAT Pass-Through and Competition: Evidence from the Greek Islands," Discussion Papers of DIW Berlin 2039, DIW Berlin, German Institute for Economic Research.
  68. Thomas, Alastair, 2019. "Who Would Win from a Multi-rate GST in New Zealand: Evidence from a QUAIDS Model," Working Paper Series 20932, Victoria University of Wellington, Chair in Public Finance.
  69. Ms. Dora Benedek & Ruud A. de Mooij & Mr. Philippe Wingender, 2015. "Estimating VAT Pass Through," IMF Working Papers 2015/214, International Monetary Fund.
  70. Alessandro Brunetti & Maria Grazia Calza, 2015. "Redistributive effects of changes in indirect taxation," Rivista di statistica ufficiale, ISTAT - Italian National Institute of Statistics - (Rome, ITALY), vol. 17(2), pages 67-75.
  71. Dong, Changgui & Wiser, Ryan & Rai, Varun, 2018. "Incentive pass-through for residential solar systems in California," Energy Economics, Elsevier, vol. 72(C), pages 154-165.
  72. Wozny, Florian, 2024. "Tax Incidence in Heterogeneous Markets: The Pass-through of Air Passenger Taxes on Airfares," IZA Discussion Papers 16783, Institute of Labor Economics (IZA).
  73. Harju Jarkko, 2014. "Policy evaluation methods in tax research – new evidence and interpretations," Nordic Tax Journal, Sciendo, vol. 2014(1), pages 76-92, May.
  74. Zineddine Alla, 2017. "Optimal policies in International Macroeconomics," Sciences Po publications info:hdl:2441/6kvjk9o32n8, Sciences Po.
  75. Zhila Abshari & Glenn P. Jenkins & Chun-Yan Kuo & Mostafa Shahee, 2021. "Progressive Taxation versus Progressive Targeted Transfers in the Design of a Sustainable Value Added Tax System," Sustainability, MDPI, vol. 13(20), pages 1-17, October.
  76. Miguel Gómez-Antonio & Ignacio del Moral Arce & Miriam Hortas-Rico, 2022. "Are vat reforms an effective tool for promoting the consumption of culture? Evidence from a quasiexperiment in Spain," Working Papers. Collection A: Public economics, governance and decentralization 2203, Universidade de Vigo, GEN - Governance and Economics research Network.
  77. Goeyvaerts, Geert, 2023. "Reconstructing cities: Stimulating redevelopment through the tax code," Regional Science and Urban Economics, Elsevier, vol. 99(C).
  78. Politi, Ricardo Batista & Mattos, Enlinson Henrique Carvalho de, 2012. "Uma nota sobre estimativas de carga fiscal e incidência de ICMS usando dados em painel," Revista Brasileira de Economia - RBE, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil), vol. 66(3), October.
  79. Lydia Dimitrakopoulou & Christos Genakos & Themistoklis Kampouris & Stella Papadokonstantaki, 2023. "VAT pass-through and competition: Evidence from the Greek Islands," POID Working Papers 078, Centre for Economic Performance, LSE.
  80. Fabrice Etilé & Sebastien Lecocq & Christine Boizot-Szantai, 2018. "The Incidence of Soft-Drink Taxes on Consumer Prices and Welfare: Evidence from the French " Soda Tax"," Working Papers halshs-01808198, HAL.
  81. Clément Carbonnier, 2011. "Shifting on prices of per unit and ad valorem consumption taxes, estimation on prices of alcoholic beverages in France," THEMA Working Papers 2011-20, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
  82. Agustin Redonda, 2016. "Tax Expenditures and Sustainability. An Overview," Discussion Notes 1603, Council on Economic Policies.
  83. Felix Montag & Alina Sagimuldina & Monika Schnitzer, 2021. "Does Tax Policy Work When Consumers Have Imperfect Price Information? Theory and Evidence," CESifo Working Paper Series 9138, CESifo.
  84. Caitlan Russell & Corne van Walbeek, 2016. "How does a Change in the Excise Tax on Beer Impact Beer Retail Prices in South Africa?," South African Journal of Economics, Economic Society of South Africa, vol. 84(4), pages 555-573, December.
  85. Céline de Quatrebarbes & Bertrand Laporte & Stéphane Calipel, 2021. "Fighting the soaring prices of agricultural food products -VAT versus Trade tariffs exemptions. A case study in Niger," Working Papers hal-03164636, HAL.
  86. Andrej Cupák & Peter Tóth, 2017. "Measuring the Efficiency of VAT reforms: Evidence from Slovakia," Working and Discussion Papers WP 6/2017, Research Department, National Bank of Slovakia.
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