The Resource Varieties of VAT pass through
Varieties of VAT pass through
Resource Information
The item Varieties of VAT pass through represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Varieties of VAT pass through represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This paper analyses different aspects of VAT reforms. It exploits a dataset that includes monthly observations on consumer prices and VAT rates for around 70 commodity groups in 17 Eurozone countries over 1999-2013, with the aim to identify the extent of pass through for several types of VAT change - including in the standard VAT rate. The impact on consumer prices proves to vary systematically and sharply across these different types of VAT reform
- Language
- eng
- Label
- Varieties of VAT pass through
- Title
- Varieties of VAT pass through
- Language
- eng
- Summary
- This paper analyses different aspects of VAT reforms. It exploits a dataset that includes monthly observations on consumer prices and VAT rates for around 70 commodity groups in 17 Eurozone countries over 1999-2013, with the aim to identify the extent of pass through for several types of VAT change - including in the standard VAT rate. The impact on consumer prices proves to vary systematically and sharply across these different types of VAT reform
- Citation source
- In: International tax and public finance. - New York. - Vol. 27 (2020), no. 4 ; p. 890-930
- http://library.link/vocab/creatorName
-
- Benedek, D
- Mooij, R.A. de
- Keen, M
- Wingender, P
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- VAT
- tax reform
- tax rate
- incidence of tax
- Label
- Varieties of VAT pass through
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Varieties-of-VAT-pass-through/RcaIf8QBS0s/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Varieties-of-VAT-pass-through/RcaIf8QBS0s/">Varieties of VAT pass through</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
