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Tax Pass-through in the European Beer Market
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 sp...
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| Publicado no: | MAGKS - Joint Discussion Paper Series in Economics (Band 47-2017) |
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| Principais autores: | , |
| Formato: | Artigo |
| Idioma: | inglês |
| Publicado em: |
Philipps-Universität Marburg
2017
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| Assuntos: | |
| Acesso em linha: | Texto Completo em Formato PDF |
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| Resumo: | 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 specific beer excise taxes and ad valorem value added taxes, respectively.
Ad valorem taxes are under-shifted at a rate of approximately 70%. Specific
excise taxes are almost fully shifted to prices in the EU, but, in contrast to
the empirical findings for the US, there is no evidence of over-shifting. Nevertheless, the difference between ad valorem and specific tax pass-through rates indicates that imperfect competition plays an important role in the European beer market. |
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| Descrição Física: | 24 Seiten |
| ISSN: | 1867-3678 |
| DOI: | 10.17192/es2024.0512 |