TVA et taux de marge: une analyse empirique sur données d'entreprises

Philippe Andrade, Martine Carré and Agnès Benassy-Quere

Working Papers from CEPII research center

Abstract: We study how French exporters react to a VAT shock in a destination country. VAT shocks are by nature almost permanent, exogenous, and have no impact on marginal costs. We argue that the subsequent price reaction therefore identifies to which extent mark-up adjustments tame the impact of a macro shock on final consumption prices. We show that even a uniform increase in the VAT rate can entail non-uniform mark-up adjustments across exporters and, consequently, an important redistribution of profits both between sectors and across firms within a sector. Indeed, mark-up adjustments vary with the elasticity of demand and the market shares.

JEL-codes: H21 H23 J41 (search for similar items in EconPapers)
Date: 2010-12
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Citations: View citations in EconPapers (5)

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Related works:
Working Paper: TVA et taux de marge: une analyse empirique sur données d'entreprises (2012)
Working Paper: TVA et taux de marge: une analyse empirique sur données d'entreprises (2012)
Working Paper: TVA et taux de marge: une analyse empirique sur données d'entreprises (2012)
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