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Consumption tax incidence: evidence from natural experiment in the Czech Republic
- 1.0441623 - NHÚ 2015 RIV CZ eng J - Journal Article
Zápal, Jan
Consumption tax incidence: evidence from natural experiment in the Czech Republic.
ACTA VŠFS. Roč. 8, č. 2 (2014), s. 149-166. ISSN 1802-792X
Institutional support: RVO:67985998
Keywords : tax incidence * value added tax * difference-in-differences estimation
Subject RIV: AH - Economics
http://www.vsfs.cz/periodika/acta-2014-02.pdf
This paper estimates incidence of consumption taxation. We use data from natural experiment that took place in 2004 in the Czech Republic. Not only the value added tax (VAT) rates applicable to a range of goods and services changed but also the classification into the standard vs. reduced rate group has been modified. Most importantly, some goods and services experienced no change. This allows us to use difference-in-differences estimation to assess the extent to which taxes are shifted on consumers.
Permanent Link: http://hdl.handle.net/11104/0244590
Number of the records: 1