Tax Pass-through in the European Beer Market

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 en:MAGKS - Joint Discussion Paper Series in Economics (Band 47-2017)
Autoren: Ardalan, Aria, Kessing, Sebastian G.
Formato: Artigo
Idioma:inglés
Publicado: Philipps-Universität Marburg 2017
Schlagworte:
EU.
VAT
Wirtschaft
Excise Taxes
Pass-through
Tax incidence
Economics
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