| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w26195 |
| 来源ID | Working 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 |
| URL | https://www.nber.org/papers/w26195 |
| 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/583866 |
| 推荐引用方式 GB/T 7714 | Youssef Benzarti,Alisa Tazhitdinova. Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms. 2019. |
| 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 | ||
| w26195.pdf（717KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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