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Who pays taxes on basic foodstuffs? : evidence from broadening the VAT base
Lyssiotou, Panayiota Flori; Savva, Elena - 2020
Persistent link: https://www.econbiz.de/10014336137
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Who pays taxes on basic foodstuffs? : evidence from broadening the VAT base
Lyssiotou, Panayiota Flori; Savva, Elena - In: International tax and public finance 28 (2021) 1, pp. 212-247
Persistent link: https://www.econbiz.de/10012428353
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Measuring the burden of indirect taxation including consumption tax in Japan by income group
Adachi, Yoshimi; Uemura, Toshiyuki; Saitoh, Yurie - In: Public finance and management : PFM 17 (2017) 3, pp. 235-258
Persistent link: https://www.econbiz.de/10011897345
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Tax pass-through in the European beer market
Ardalan, Aria; Kessing, Sebastian - 2019
EU member states, we estimate the tax pass-through of specific beer excise taxes and ad valorem value added taxes (VAT …). VAT is under-shifted at a rate of approximately 70%. Specific excise taxes are almost fully shifted to prices in the EU …
Persistent link: https://www.econbiz.de/10012002860
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Tax pass-through in the European beer market
Ardalan, Aria; Kessing, Sebastian - 2017
We study the pass-through of indirect taxes on beer prices in the European Union (EU). Exploiting the variation of value added tax rates, beer excise tax rates, and beer prices in a panel of monthly data from 1996 to 2016 of all current 28 EU member states, we estimate the tax pass-through of...
Persistent link: https://www.econbiz.de/10011773497
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Tax pass-through in the European beer market
Ardalan, Aria; Kessing, Sebastian - In: Empirical economics : a quarterly journal of the … 60 (2021) 2, pp. 919-940
Persistent link: https://www.econbiz.de/10012490483
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Tax pass-through in the European beer market
Ardalan, Aria; Kessing, Sebastian - 2019
EU member states, we estimate the tax pass-through of specific beer excise taxes and ad valorem value added taxes (VAT …). VAT is under-shifted at a rate of approximately 70%. Specific excise taxes are almost fully shifted to prices in the EU …
Persistent link: https://www.econbiz.de/10012058495
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What's in a name? : the incidence of gasoline excise taxes versus gasoline carbon levies
Ahundjanov, Behzod B.; Noel, Michael - In: International journal of industrial organization 76 (2021), pp. 1-15
Persistent link: https://www.econbiz.de/10012806936
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Asymmetric incidence of sales taxes : a short-run investigation of gasoline prices
Yilmazkuday, Hakan - 2017
Persistent link: https://www.econbiz.de/10011714585
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Asymmetric Incidence of Sales Taxes : A Short-Run Investigation of Gasoline Prices
Yilmazkuday, Hakan - 2018
gasoline prices are used at the station level within the U.S., including observations from all fifty states and the District of … of January 1st, 2015, when five states have increased their gasoline sales taxes, while five other states have decreased …
Persistent link: https://www.econbiz.de/10012937469