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...
| Μορφή: | Επιστημονικό περιοδικό |
|---|---|
| Γλώσσα: | English |
| Έκδοση: |
Washington, D.C. :
International Monetary Fund,
2021.
|
| Σειρά: | IMF Working Papers; Working Paper ;
No. 2021/061 |
| Θέματα: | |
| Διαθέσιμο Online: | Full text available on IMF |