000			01540nab a2200253 c 4500
999			_c140089 _d140089
003			ES-MaIEF
005			20230612162420.0
007			ta
008			190304t2019 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967042 _aBenzarti, Youssef
245		0	_aWho really benefits from consumption tax cuts ? _bevidence from al arge VAT reform in France _c by Youssef Benzarti and Dorian Carloni
260			_c2019
500			_aDisponible también en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aThis paper evaluates the incidence of a large cut in value-added taxes (VATs) for French sit-down restaurants in 2009. In contrast to previous studies, which only focus on the price effects of VAT reforms, we estimate the effects of the VAT cut 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: firm owners pocketed more than 55 percent of the VAT cut; consumers, sellers of material goods, and employees shared the remaining windfall with consumers benefiting the least; and the employment effects were limited.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_948221 _aREDUCCIONES TRIBUTARIAS
650		4	_944475 _aFRANCIA
700	1		_967043 _aCarloni, Dorian
773	0		_9159523 _oOP 2135/2019/1 _tAmerican Economic Journal. Economic Policy _w(IEF)134825 _x 1945-7731 _g v. 11, n. 1, February 2019, p. 38-63
942			_cART