000			01471nab a2200265 c 4500
999			_c145327 _d145327
003			ES-MaIEF
005			20220207133316.0
007			ta
008			220207t2021 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_967042 _aBenzarti, Youssef
245		0	_aDo value-added taxes affect international trade flows? _bevidence from 30 years of tax reforms _c Youssef Benzarti, Alisa Tazhitdinova
260			_c2021
500			_aResumen.
504			_aBibliografía.
520			_aThis paper uses all value-added tax (VAT) changes across 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, even when VAT changes are large. These elasticities are substantially smaller than the elasticities of trade flows with respect 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.
650		4	_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141
650		4	_aINCIDENCIA Y TRASLACION _946552
650		4	_aCOMERCIO INTERNACIONAL _939231
650		4	_aELASTICIDAD IMPOSITIVA _943299
650		4	_aUNION EUROPEA _948644
700			_966547 _aTazhitdinova, Alisa
773	0		_9166409 _oOP 2135/2021/4 _tAmerican Economic Journal : Economic Policy _w(IEF)134825 _x 1945-7731 _gv. 13, n. 4, November 2021, p. 469-489
942			_cART