Varieties of VAT pass through

Benedek, Dóra; Mooij, Ruud de; Keen, Michael; Wingender, Philippe

doi:10.1007/s10797-019-09566-5

Cited by 45 publications

(30 citation statements)

References 19 publications

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“…More recently, Benzarti et al (2020) find evidence for European countries of significantly stronger passthrough of VAT increases than VAT decreases. In contrast, Benedek et al (2019) find no significant evidence of asymmetric responses to price changes in European countries. They also find roughly full pass-through of standard VAT rate changes, but only around 30% pass-through for changes in reduced VAT rates.…”

Section: The Microsimulation Modelscontrasting

confidence: 72%

OECD Taxation Working Papers

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OECD Working Papers should not be reported as representing the official views of the OECD or of its member countries. The opinions expressed and arguments employed are those of the author(s). Working Papers describe preliminary results or research in progress by the author(s) and are published to stimulate discussion on a broad range of issues on which the OECD works. Comments on Working Papers are welcomed, and may be sent to the Centre for Tax Policy and Administration, OECD,

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Section: The Microsimulation Modelscontrasting

confidence: 72%

OECD Taxation Working Papers

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“…While the pass-through of permanent VAT changes has been studied extensively (see e.g. Benedek et al, 2019;Carbonnier, 2007;Kosonen, 2015), very little is known about the price e ects of temporary VAT changes, not least because this instrument has been rarely used. One exception to which we will return below is the VAT cut in the UK in 2008/2009.…”

Section: Introductionmentioning

confidence: 99%

The Pass-Through of Temporary VAT Rate Cuts: Evidence from German Supermarket Retail

Fuest¹,

Neumeier²,

Stöhlker³

2021

SSRN Journal

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“…In this section, we propose a theoretical framework for analyzing the effects of the financial VAT on trade openness, based on Feldstein and Krugman (1990), and assuming full passthrough of VAT to prices (Benedek et al, 2019). We consider a country that produces and consumes an exported good X, an imported good M, and a non-traded good N. The country is assumed to be small on world goods markets, so that it can trade X for M at a fixed relative price.…”

Section: Conceptual Frameworkmentioning

confidence: 99%

Financial VAT may improve trade openness

Laborda

Peña

2021

Applied Economics

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The Andrew Young School of Policy Studies was established at Georgia State University with the objective of promoting excellence in the design, implementation, and evaluation of public policy. In addition to four academic departments, including economics and public administration, the Andrew Young School houses eight leading research centers and policy programs, including the International Center for Public Policy.The mission of the International Center for Public Policy (ICePP) at the Andrew Young School of Policy Studies is to provide academic and professional training, applied research, and technical assistance in support of sound public policy and sustainable economic growth in developing and transitional economies.ICePP is recognized worldwide for its efforts in support of economic and public policy reforms through technical assistance and training around the world. This reputation has been built serving a diverse client base, including the World Bank, the U.S. Agency for International Development (USAID), the United Nations Development Programme (UNDP), finance ministries, government organizations, legislative bodies, and private sector institutions.The success of ICePP reflects the breadth and depth of its in-house technical expertise. The Andrew Young School's faculty are leading experts in economics and public policy and have authored books, published in major academic and technical journals, and have extensive experience in designing and implementing technical assistance and training programs. Andrew Young School faculty have been active in policy reform in over 40 countries around the world. Our technical assistance strategy is not merely to provide technical prescriptions for policy reform, but to engage in a collaborative effort with host governments and donor agencies to identify and analyze the issues at hand, arrive at policy solutions, and implement reforms.ICePP specializes in four broad policy areas:  Fiscal policy (e.g., tax reforms, public expenditure reviews)  Fiscal decentralization (e.g., reform, intergovernmental transfer systems, urban finance)  Budgeting and fiscal management (e.g., local, performance-based, capital, and multiyear budgeting)  Economic analysis and revenue forecasting (e.g., micro-simulation, time series forecasting)For more information about our technical assistance activities and training programs, please visit our website at icepp.

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Varieties of VAT pass through

Cited by 45 publications

References 19 publications

OECD Taxation Working Papers

OECD Taxation Working Papers

The Pass-Through of Temporary VAT Rate Cuts: Evidence from German Supermarket Retail

Financial VAT may improve trade openness

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