Dokument
| Titel: | Tax Pass-through in the European Beer Market |
| Autor: | Ardalan, Aria |
| Weitere Verfasser: | Kessing, Sebastian G. |
| Veröffentlicht: | 2017 |
| URI: | https://archiv.ub.uni-marburg.de/es/2024/0512 |
| DOI: | https://doi.org/10.17192/es2024.0512 |
| ISSN: | 1867-3678 |
| DDC: | 330 Wirtschaft |
| Publikationsdatum: | 2024-01-19 |
| Lizenz: | https://creativecommons.org/publicdomain/mark/1.0 |
| Schlagwörter: |
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| EU., Tax incidence, Pass-through, VAT, Excise Taxes |
Summary:
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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