IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01515876.html
   My bibliography  Save this paper

TVA et taux de marge : une analyse empirique sur données d'entreprises exportatrices françaises

Author

Listed:
  • Philippe Andrade

    (Banque de France - Banque de France)

  • Martine Carré

    (LEDa - Laboratoire d'Economie de Dauphine - IRD - Institut de Recherche pour le Développement - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Agnès Bénassy-Quéré

    (CEPII - Centre d'Etudes Prospectives et d'Informations Internationales - Centre d'analyse stratégique)

Abstract

We study how French exporters react to a VAT shock in a destination country. As VAT shocks are by nature almost permanent, exogenous, and without impact on marginal costs, the subsequent price reaction makes it possible to identify a pure demand-led mark-up adjustment. The results of an analysis of French customs data for 1995-2005 indicate a 67 % average mark-up adjustment for consumer goods. The adjustment is greaterfor companies, sectors, and destinations with a relatively higher market share. We then use our estimates and the Atkeson-Burstein (2008) theoretical framework to derive the distribution of mark-up adjustments of the various sector-destination pairs.

Suggested Citation

  • Philippe Andrade & Martine Carré & Agnès Bénassy-Quéré, 2012. "TVA et taux de marge : une analyse empirique sur données d'entreprises exportatrices françaises," Post-Print hal-01515876, HAL.
  • Handle: RePEc:hal:journl:hal-01515876
    Note: View the original document on HAL open archive server: https://hal.science/hal-01515876
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01515876/document
    Download Restriction: no
    ---><---

    Other versions of this item:

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01515876. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.