Estimating VAT Pass Through /

This paper estimates the pass through of VAT changes to consumer prices, using a unique dataset providing disaggregated, monthly data on prices and VAT rates for 17 Eurozone countries over 1999-2013. Pass through is much less than full on average, and differs markedly across types of VAT change. For...

Ausführliche Beschreibung

Bibliographische Detailangaben
1. Verfasser: Benedek, Dora
Weitere Verfasser: Mooij, Ruud A., Wingender, Philippe
Format: Zeitschrift
Sprache:English
Veröffentlicht: Washington, D.C. : International Monetary Fund, 2015.
Schriftenreihe:IMF Working Papers; Working Paper ; No. 2015/214
Online Zugang:Full text available on IMF