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...

Полное описание

Библиографические подробности
Формат: Журнал
Язык:English
Опубликовано: Washington, D.C. : International Monetary Fund, 2021.
Серии:IMF Working Papers; Working Paper ; No. 2021/061
Предметы:
Online-ссылка:Full text available on IMF