Does the Value-Added Tax Shift to Consumption Prices?
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- Fullerton, Don & Metcalf, Gilbert E., 2002.
"Tax incidence,"
Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 26, pages 1787-1872,
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Cited by:
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- Raymond Torres, 2012. "Shared Societies and the Global Crisis: Evidence and Policy," Working Papers 2012/42, Maastricht School of Management.
- Ván, Bálint & Oláh, Dániel, 2018.
"Does VAT Cut Appear on the Menu? – The Consumer Price Impact of Hungarian VAT Decreases of 2016–2017,"
Public Finance Quarterly, Corvinus University of Budapest, vol. 63(3), pages 355-375.
- Ván, Bálint & Oláh, Dániel, 2018. "Szerepel-e az áfacsökkentés az étlapon? A 2016-2017-es magyarországi áfacsökkentések árhatásai [Does VAT cut appear on the menu? The consumer price impact of Hungarian VAT decreases of 2016-2017]," Taxation Working Papers 5, Ministry of Finance, Department of Tax Policy and International Taxation.
- Ván, Bálint & Olah, Daniel, 2018. "Szerepel-e az áfacsökkentés az étlapon? A 2016-2017-es magyarországi áfacsökkentések árhatásai [Does VAT cut appear on the menu? The consumer price impact of Hungarian VAT decreases of 2016-2017]," MPRA Paper 88165, University Library of Munich, Germany.
- Caitlan Russell & Corne van Walbeek, 2016. "How does a change in the excise tax on beer impact beer retail prices in South Africa?," SALDRU Working Papers 162, Southern Africa Labour and Development Research Unit, University of Cape Town.
- Matti Viren, 2013. "Is the housing allowance shifted to rental prices?," Empirical Economics, Springer, vol. 44(3), pages 1497-1518, June.
- Caitlan Russell & Corne van Walbeek, 2016. "How does a Change in the Excise Tax on Beer Impact Beer Retail Prices in South Africa?," South African Journal of Economics, Economic Society of South Africa, vol. 84(4), pages 555-573, December.
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More about this item
Keywords
Value-added tax; tax incidence; consumption taxes;All these keywords.
JEL classification:
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
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