Pass-through of per unit and ad valorem consumption taxes : evidence from alcoholic beverages in France

Clément Carbonnier

Year of publication:	2013
Authors:	Carbonnier, Clément
Subject:	tax incidence \| VAT \| excise taxes \| alcoholic beverages \| imperfect competition \| Umsatzsteuer \| Sales tax \| Verbrauchsteuer \| Excise tax \| Frankreich \| France \| Alkoholsteuer \| Alcohol tax \| Steuerinzidenz \| Tax incidence \| Unvollkommener Wettbewerb \| Imperfect competition \| Alkoholisches Getränk \| Alcoholic beverage \| Alkoholkonsum \| Alcohol consumption \| Steuerwirkung \| Tax effects

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