Who Really Benefits from Consumption Tax Cuts? Evidence from a Large VAT Reform in France.
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https://www.nber.org/papers/w23848
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资源简介：
In this paper we evaluate the incidence of a large cut in value-added taxes (VAT) for French sit-down restaurants. In contrast to previous studies that focus on prices only, we estimate its effect on four groups: workers, firm owners, consumers and suppliers of material goods. Using a difference-in
提供机构：
美国国家经济研究局
创建时间：
2017-09-01
