Tax pass-through in the European beer market
Year of publication: |
2021
|
---|---|
Authors: | Ardalan, Aria ; Kessing, Sebastian |
Published in: |
Empirical economics : a quarterly journal of the Institute for Advanced Studies. - Berlin : Springer, ISSN 1435-8921, ZDB-ID 1462176-9. - Vol. 60.2021, 2, p. 919-940
|
Subject: | Tax incidence | Pass-through | VAT | Excise taxes | EU | Beer | Umsatzsteuer | Sales tax | Bier | EU-Staaten | EU countries | Steuerinzidenz | Verbrauchsteuer | Excise tax | Brauerei | Brewery | Steuerwirkung | Tax effects |
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