Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms
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This paper uses all Value Added Tax (VAT) changes across all 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, in spite of some of the VAT changes being substantial. We estimate substantially smaller
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美国国家经济研究局创建时间：
2019-09-01
