| 000 | 01684nab a2200301 c 4500 | ||
|---|---|---|---|
| 999 |
_c144664 _d144664 |
||
| 003 | ES-MaIEF | ||
| 005 | 20210920115910.0 | ||
| 007 | ta | ||
| 008 | 210920s2021 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_949005 _aBüttner, Thiess |
||
| 245 | 0 |
_aUnit sales and price effects of preannounced consumption tax reforms _bmicro-level evidence from European VAT _c Thiess Buettner and Boryana Madzharova |
|
| 260 | _c2021 | ||
| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aWe study the effects of consumption tax changes on prices and unit sales of durables utilizing micro-level product data. The results show that tax rate changes are fully shifted into prices. An anticipated tax rate change causes a temporary shift in unit sales shortly before implementation, which is more than offset by adjustments upon and after implementation. If the tax rate increases by 1 percentage point, unit sales rise by 2.5 percent on average in the last month before implementation. The permanent effect is a drop in sales by 2 percent below their original level, implying relatively strong intertemporal substitution effects. | ||
| 650 |
_aCONSUMO _940658 |
||
| 650 |
_aVENTAS _948680 |
||
| 650 |
_aIMPUESTOS _947460 |
||
| 650 | 4 |
_917793 _aAJUSTES FISCALES |
|
| 650 | 4 |
_946552 _aINCIDENCIA Y TRASLACION |
|
| 650 | 4 |
_aESTADOS UNIDOS _942888 |
|
| 650 | 4 |
_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141 |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 700 | 1 |
_969237 _aMadzharova, Boryana |
|
| 773 | 0 |
_9165674 _oOP 2135/2021/3 _tAmerican Economic Journal : Economic Policy _w(IEF)134825 _x 1945-7731 _gv. 13, n. 3, August 2021, p. 103-134 |
|
| 942 | _cART | ||