Who pays commodity taxes? Evidence from French reforms, 1987-1999

Clément Carbonnier

PSE Working Papers from HAL

Abstract: The point of this paper is to measure empirically the distribution of the commodity tax burden between consumers and producers. For that purpose, two French reforms are studied. These reforms are steep decreases of the VAT rate on housing repair services on the one hand, and on new car sales on the other hand, the last sector being far more concentrated. The consumer share of the commodity tax burden is 77% in the housing repair services market and 52% in the new car sales market. That confirms the theoretical result of the consumer share increasing with the competition level. This result may influence recommendations about differentiated commodity tax rates.

Keywords: commodity taxation; tax burden; tax incidence; oligopoly (search for similar items in EconPapers)
Date: 2006-05
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00590515v1
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

Downloads: (external link)
https://shs.hal.science/halshs-00590515v1/document (application/pdf)

Related works:
Working Paper: Who pays commodity taxes? Evidence from French reforms, 1987-1999 (2006)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:psewpa:halshs-00590515

Access Statistics for this paper

More papers in PSE Working Papers from HAL
Bibliographic data for series maintained by CCSD ().