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来源类型Working Paper
规范类型报告
DOI10.3386/w26195
来源IDWorking Paper 26195
Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms
Youssef Benzarti; Alisa Tazhitdinova
发表日期2019-09-02
出版年2019
语种英语
摘要This paper uses all Value Added Tax (VAT) changes across all EU Member States from 1988 to 2016 to estimate the effect of VATs on trade flows. We find small elasticities of trade flows with respect to VATs, in spite of some of the VAT changes being substantial. We estimate substantially smaller responses of trade flows to VATs compared to the responses of trade flows to tariffs estimated in the trade literature. This finding holds across different time periods, countries and types of reforms. Our results imply that VATs are unlikely to distort trade flows.
主题International Economics ; Trade ; Public Economics ; Taxation
URLhttps://www.nber.org/papers/w26195
来源智库National Bureau of Economic Research (United States)
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条目标识符http://119.78.100.153/handle/2XGU8XDN/583866
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Youssef Benzarti,Alisa Tazhitdinova. Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms. 2019.
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