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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出版年: | MAGKS - Joint Discussion Paper Series in Economics (Band 47-2017) |
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主要な著者: | , |
フォーマット: | 論文 |
言語: | 英語 |
出版事項: |
Philipps-Universität Marburg
2017
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オンライン・アクセス: | PDFフルテキスト |
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