VAT Incidence, Tax on Exports and the Measurement of Tax Burden on Tradable Goods: the Agricultural Sector Case

Horacio Piffano

IIE, Working Papers from IIE, Universidad Nacional de La Plata

Abstract: This paper analyzes conceptual issues dealing with the measurement of “sector tax burden”, specifically the methodological treatment of the Value Added Tax (VAT) and Tax on Exports, with particular reference to the Agricultural Sector. First, notions of tax impact (statutory or legal incidence), tax burden shifting and economic incidence of VAT applied to domestic goods are considered; second, the case of commercial (tradable) goods or commodities, which is the relevant case for Agricultural Sector. In this last case, Tax on Exports is also taken into account. Conclusions lead to recommend changes to the usual estimation of sector tax burden, which is considered wrong or at least incomplete in its treatment.

Keywords: VAT; Tax on Exports; Tax Incidence; Sector Tax Burden; Agricultural Sector. (search for similar items in EconPapers)
JEL-codes: H2 Q1 (search for similar items in EconPapers)
Pages: 32 pages
Date: 2007-06
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Related works:
Working Paper: VAT Incidence, Tax on Exports and the Measurement of Tax Burden on Tradable Goods: the Agricultural Sector Case (2007)
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Persistent link: https://EconPapers.repec.org/RePEc:akh:wpaper:070

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