| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w23848 |
| 来源ID | Working Paper 23848 |
| Who Really Benefits from Consumption Tax Cuts? Evidence from a Large VAT Reform in France. | |
| Youssef Benzarti; Dorian Carloni | |
| 发表日期 | 2017-09-25 |
| 出版年 | 2017 |
| 语种 | 英语 |
| 摘要 | In this paper we evaluate the incidence of a large cut in value-added taxes (VAT) for French sit-down restaurants. In contrast to previous studies that focus on prices only, we estimate its effect on four groups: workers, firm owners, consumers and suppliers of material goods. Using a difference-in-differences strategy on firm-level data we find that: (1) the effect on consumers was limited, (2) employees and sellers of material goods shared 25 and 16 percent of the total benefit, and (3) the reform mostly benefited owners of sit-down restaurants, who pocketed 41 percent of the tax cut. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w23848 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/581521 |
| 推荐引用方式 GB/T 7714 | Youssef Benzarti,Dorian Carloni. Who Really Benefits from Consumption Tax Cuts? Evidence from a Large VAT Reform in France.. 2017. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w23848.pdf（613KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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