The Role of Market Structure and Timing in Determining VAT Pass-Through.

We examine the role of market characteristics and timing in explaining observed heterogeneity in VAT pass-through. We first extend existing theory to characterize the roles of imperfect competition and product differentiation, then investigate these relationships empirically using a panel of 14 Euro...

Täydet tiedot

Bibliografiset tiedot
Aineistotyyppi: Aikakauslehti
Kieli:English
Julkaistu: Washington, D.C. : International Monetary Fund, 2021.
Sarja:IMF Working Papers; Working Paper ; No. 2021/061
Aiheet:
Linkit:Full text available on IMF

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