More haircut after VAT cut? On the efficiency of service sector consumption taxes
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Cited by:
- Voigts, Simon, 2016. "VAT multipliers and pass-through dynamics," SFB 649 Discussion Papers 2016-026, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
- Li Liu & Ben Lockwood, 2015.
"VAT notches,"
Working Papers
1506, Oxford University Centre for Business Taxation.
- Lockwood, Ben & Liu, Li, 2015. "VAT Notches," CEPR Discussion Papers 10606, C.E.P.R. Discussion Papers.
- Li Liu & Benjamin Lockwood, 2015. "VAT Notches," CESifo Working Paper Series 5371, CESifo.
- Franz W. Wagner & Stefan Weber, 2016. "Wird die Umsatzsteuer überwälzt? [Do Firms Pass on VAT?]," Schmalenbach Journal of Business Research, Springer, vol. 68(4), pages 401-421, December.
- 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.
- repec:hum:wpaper:sfb649dp2016-026 is not listed on IDEAS
- Ms. Dora Benedek & Ruud A. de Mooij & Mr. Philippe Wingender, 2015.
"Estimating VAT Pass Through,"
IMF Working Papers
2015/214, International Monetary Fund.
- Dora Benedek & Ruud A. De Mooij & Michael Keen & Philippe Wingender, 2015. "Estimating VAT Pass Through," CESifo Working Paper Series 5531, CESifo.
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More about this item
Keywords
VAT reform; Efficiency; Tax incidence; Taxation; Verotus; Taxation and Social Transfers; Julkisen talouden rahoitus ja tulonsiirrot;All these keywords.
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2013-10-18 (Accounting and Auditing)
- NEP-PBE-2013-10-18 (Public Economics)
- NEP-PUB-2013-10-18 (Public Finance)
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