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

Philippe Andrade, Martine Carré and Agnès Benassy-Quere

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Abstract: We study how French exporters react to a VAT shock in a destination country. As VAT shocks are by nature almost permanent, exogenous, and without impact on marginal costs, the subsequent price reaction makes it possible to identify a pure demand-led mark-up adjustment. The results of an analysis of French customs data for 1995-2005 indicate a 67 % average mark-up adjustment for consumer goods. The adjustment is greaterfor companies, sectors, and destinations with a relatively higher market share. We then use our estimates and the Atkeson-Burstein (2008) theoretical framework to derive the distribution of mark-up adjustments of the various sector-destination pairs.

Keywords: pass-through; export price; firm-level data; mark-up variation; value-added tax; Taxe à la Valeur Ajoutée (TVA); données de firme; prix à l'exportation (search for similar items in EconPapers)
Date: 2012
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Published in Economie & prévision, 2012, 2-3 (200-201), pp.22

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Journal Article: TVA et taux de marge: une analyse empirique sur données d’entreprises exportatrices françaises (2012)
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