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...
| Formato: | Periódico |
|---|---|
| Idioma: | English |
| Publicado em: |
Washington, D.C. :
International Monetary Fund,
2021.
|
| Colecção: | IMF Working Papers; Working Paper ;
No. 2021/061 |
| Assuntos: | |
| Acesso em linha: | Full text available on IMF |