| 000 | 01538nab a2200289 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20181116115536.0 | ||
| 007 | ta | ||
| 008 | 181116t2018 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_965621 _aRozema, Kyle |
|
| 245 | 0 |
_aTax incidence in a vertical supply chain _b : evidence from cigarette wholesale prices _c Kyle Rozema |
|
| 260 | _c2018 | ||
| 500 | _aDisponible también en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aI investigate how the burden of consumption taxes not borne by consumers is shared between upstream firms that produce a taxed good and downstream firms that sell the goods. Using novel data on monthly brand-level cigarette wholesale prices and retail prices from Nielsen Homescan data, I find that taxes are passed through to wholesale and retail prices at rates of 0.80 and 0.72. The results suggest that downstream firms selling cigarettes bear no more than one-third of the firm share of the tax burden. | ||
| 650 | 4 |
_935196 _aCIGARRILLOS |
|
| 650 | 4 |
_940658 _aCONSUMO |
|
| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_946552 _aINCIDENCIA Y TRASLACION |
|
| 650 | 4 |
_947776 _aMODELOS ECONOMETRICOS |
|
| 773 | 0 |
_9158087 _oOP 233/2018/3 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v. 71, n. 3, September 2018, p. 427-450 |
|
| 856 | _uhttp://www.ntanet.org/NTJ/71/3/ntj-v71n03p427-450-Tax-Incidence-in-a-Vertical-Supply-Chain.html | ||
| 942 | _cART | ||
| 999 |
_c139268 _d139268 |
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