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...

Disgrifiad llawn

Manylion Llyfryddiaeth
Prif Awdur: Benedek, Dora
Awduron Eraill: Mooij, Ruud A., Wingender, Philippe
Fformat: Cylchgrawn
Iaith:English
Cyhoeddwyd: Washington, D.C. : International Monetary Fund, 2015.
Cyfres:IMF Working Papers; Working Paper ; No. 2015/214
Mynediad Ar-lein:Full text available on IMF