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Who pays sales taxes? Evidence from French VAT reforms, 1987-1999. (2007). Carbonnier, Clément.
In: Journal of Public Economics.
RePEc:eee:pubeco:v:91:y:2007:i:5-6:p:1219-1229.

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  2. The pass-through of temporary VAT rate cuts: evidence from German supermarket retail. (2025). Fuest, Clemens ; Sthlker, Daniel ; Neumeier, Florian.
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  3. Resurgence of fiscal interventionism: a longitudinal analysis of public aid to businesses in France since 1949. (2025). Vigny, LO ; Abdelsalam, Amane.
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  4. Cutting VAT rate on food products in a high-inflation environment. Does it work out?. (2025). Olipra, Jakub ; Jaworski, Krystian.
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  5. The impact of value-added tax reform on small and medium-sized firm innovation: Evidence from China. (2025). Li, Fan ; Liu, Chengjun ; Wang, Wenche.
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  7. Efficiency Aspects of the Value Added Tax. (2025). Hebous, Shafik ; Keen, Michael ; de Mooij, Ruud A.
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  10. VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products. (2024). Haucap, Justus ; Frey, Alisa.
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  12. Temporary VAT rate cuts and food prices in e-commerce. (2024). Fedoseeva, Svetlana ; van Droogenbroeck, Ellen.
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  13. VAT pass-through and competition: Evidence from the Greek islands. (2024). Genakos, Christos ; Kampouris, Themistoklis ; Papadokonstantaki, Stella ; Dimitrakopoulou, Lydia.
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  18. Was the German fuel discount passed on to consumers?. (2023). Kahl, Mats Petter.
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  21. VAT pass-through and competition: evidence from the Greek Islands. (2023). Genakos, Christos ; Kampouris, Themistoklis ; Papadokonstantaki, Stella ; Dimitrakopoulou, Lydia.
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  23. VAT Pass-Through and Competition: Evidence from the Greek Islands. (2023). Genakos, Christos ; Kampouris, Themistoklis ; Papadokonstantaki, Stella ; Dimitrakopoulou, Lydia.
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  24. VAT pass-through and competition: Evidence from the Greek Islands. (2023). Genakos, Christos ; Kampouris, Themistoklis ; Papadokonstantaki, Stella ; Dimitrakopoulou, Lydia.
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  25. VAT pass-through and competition: evidence from the Greek Islands. (2023). Genakos, Christos ; Kampouris, Themistoklis ; Papadokonstantaki, Stella ; Dimitrakopoulou, Lydia.
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  26. Are vat reforms an effective tool for promoting the consumption of culture? Evidence from a quasiexperiment in Spain.. (2022). Hortas-Rico, Miriam ; Gómez-Antonio, Miguel ; Gmez-Antonio, Miguel ; del Moral, Ignacio.
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  27. Trade policies and fiscal devaluations. (2022). Raffo, Andrea ; prestipino, andrea ; Erceg, Christopher.
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  28. The redistributive power of cash transfers vs VAT exemptions: A multi-country study. (2022). Inchauste, Gabriela ; Warwick, Ross ; Goldman, Maya ; Goraus-Taska, Karolina ; Jellema, Jon ; Phillips, David ; Harris, Tom.
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  29. Are VAT reforms an effective tool for promoting culture? A quasi-experiment in Spain. (2022). Hortas-Rico, Miriam ; Gómez-Antonio, Miguel ; Gomez-Antonio, Miguel ; del Moral, Ignacio.
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  30. The heterogeneous incidence of fuel carbon taxes: Evidence from station-level data. (2022). Laukkanen, Marita ; Kosonen, Tuomas ; Harju, Jarkko ; Palanne, Kimmo.
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  31. Determinants of VAT pass-through under imperfect competition: Evidence from Japan. (2022). Shiraishi, Kosuke.
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  32. The incidence of VAT reforms in electricity markets: Evidence from Belgium. (2022). Serse, Valerio ; Hindriks, Jean.
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  33. I would if I could: Passing through VAT reductions in the german rail industry. (2022). Wessel, Jan ; Sieg, Gernot.
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  34. Durable Consumption, Limited VAT Pass-Through and Stabilization Effects of Temporary VAT Changes. (2022). Clemens, Marius ; Roger, Werner.
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  35. The inter-cohort distributional effects of Japans indirect tax reforms. (2021). Kogawa, Takeshi.
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  37. Who pays taxes on basic foodstuffs? Evidence from broadening the VAT base. (2021). Lyssiotou, Panayiota ; Savva, Elena.
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  38. Who pays for a Value Added Tax Hike at an International Border? Evidence from Mexico. (2021). Chavez, Emmanuel ; Dominguez, Cristobal.
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  39. Fighting the soaring prices of agricultural food products -VAT versus Trade tariffs exemptions. A case study in Niger. (2021). Laporte, Bertrand ; Calipel, Stephane ; de Quatrebarbes, Celine.
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  41. Who pays for a Value Added Tax Hike at an International Border? Evidence from Mexico. (2021). Chavez, Emmanuel ; Dominguez, Cristobal.
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  42. Progressive Taxation versus Progressive Targeted Transfers in the Design of a Sustainable Value Added Tax System. (2021). Kuo, Chun-Yan ; Jenkins, Glenn ; Abshari, Zhila ; Shahee, Mostafa.
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  43. Does Tax Policy Work When Consumers Have Imperfect Price Information? Theory and Evidence. (2021). Schnitzer, Monika ; Montag, Felix ; Sagimuldina, Alina.
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  45. The incidence of VAT evasion. (2020). Gomtsyan, David ; Asatryan, Zareh.
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  46. China’s VAT Tax Reform: A Boon for the Economy or an Opportunity for Moral Hazard?. (2020). Ma, Yue ; Sopranzetti, Ben.
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  47. Varieties of VAT pass through. (2020). de Mooij, Ruud ; Keen, Michael ; Wingender, Philippe ; Benedek, Dora.
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  53. The Effects of Price Endings on Price Rigidity: Evidence from VAT Changes. (2019). Knotek, Edward ; Sayag, Doron ; Snir, Avichai.
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  60. Firm types, price-setting strategies, and consumption-tax incidence?. (2018). Skans, Oskar ; Kosonen, Tuomas ; Harju, Jarkko.
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  61. The Incidence of Soft-Drink Taxes on Consumer Prices and Welfare: Evidence from the French Soda Tax. (2018). Lecocq, Sébastien ; Etilé, Fabrice ; Etile, Fabrice ; Boizot-Szantai, Christine.
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  62. The Macroeconomic Effects of Trade Policy. (2018). Raffo, Andrea ; prestipino, andrea ; Erceg, Christopher.
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  63. The Value Added Tax Incidence – the Case of the Book Market in CEE Countries. (2018). Bernal, Arkadiusz.
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  64. Firm types, price-setting strategies, and consumption-tax incidence. (2018). Skans, Oskar ; Kosonen, Tuomas ; Harju, Jarkko.
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  67. SHOULD ISRAEL ADOPT DIFFERENTIAL VAT? EXAMINING THE EXPECTED IMPLICATIONS IN VIEW OF THEORY AND INTERNATIONAL EXPERIENCE. (2018). Yaacobi, Nir ; Gotlibovski, Chemi.
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  68. The Effects of Pre-announced Consumption Tax Reforms on the Sales and Prices of Consumer Durables. (2017). Büttner, Thiess ; Buttner, Thiess ; Madzharova, Boryana.
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  72. Who Really Benefits from Consumption Tax Cuts? Evidence from a Large VAT Reform in France.. (2017). Benzarti, Youssef ; Carloni, Dorian.
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  73. Optimal policies in international macroeconomics. (2017). Alla, Zineddine.
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  74. Tax devaluation with endogenous margins. (2017). Carbonnier, Clément ; carré, martine ; Belan, Pascal ; Carre, Martine.
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  75. Optimal policies in international macroeconomics. (2017). Alla, Zineddine.
    In: SciencePo Working papers Main.
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  76. Asymmetric reform bonus: The impact of VAT pilot expansion on Chinas corporate total tax burden. (2017). Bao, Yuxin ; Zhang, Jun ; Fang, Hongsheng.
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  77. VAT multipliers and pass-through dynamics. (2016). Voigts, Simon.
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  78. Wird die Umsatzsteuer überwälzt?. (2016). Weber, Stefan ; Wagner, Franz W.
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  79. VAT multipliers and pass-through dynamics. (2016). Voigts, Simon.
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  80. Wind Electricity Subsidies = Windfall Gains for Land Owners? Evidence from Feed-In Tariff in Germany. (2016). Haan, Peter ; Simmler, Martin.
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  81. Tax Expenditures and Sustainability. An Overview. (2016). Redonda, Agustin.
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  82. How does a Change in the Excise Tax on Beer Impact Beer Retail Prices in South Africa?. (2016). van Walbeek, Corne ; Russell, Caitlan.
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  83. A study on the economic effects of the current VAT rates structure. (2015). For, Netherlands Bureau .
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  84. Study on the economic effects of the current VAT rules for passenger transport. (2015). Sobolewski, Maciej ; Bureau, Cpb Netherlands .
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  85. Redistributive effects of changes in indirect taxation. (2015). Calza, Maria Grazia ; Brunetti, Alessandro .
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  86. Estimating VAT Pass Through. (2015). de Mooij, Ruud ; Wingender, Philippe ; Benedek, Dora.
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  87. Firm types, price-setting strategies, and consumption-tax incidence. (2015). Skans, Oskar ; Kosonen, Tuomas ; Harju, Jarkko ; Nordstrom, Skans .
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  88. More and cheaper haircuts after VAT cut? On the efficiency and incidence of service sector consumption taxes. (2015). Kosonen, Tuomas.
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  89. VAT Notches. (2015). Lockwood, Ben ; Liu, Li.
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  102. More haircut after VAT cut? On the efficiency of service sector consumption taxes. (2013). Kosonen, Tuomas.
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  103. The Incidence of Non-Linear Consumption Taxes. (2013). Carbonnier, Clément.
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  104. Pass-through of Per Unit and ad Valorem Consumption Taxes: Evidence from Alcoholic Beverages in France. (2013). Carbonnier, Clément.
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  107. Uma nota sobre estimativas de carga fiscal e incidência de ICMS usando dados em painel. (2012). Politi, Ricardo Batista ; ENLINSON HENRIQUE CARVALHO DE MATTOS, .
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  108. Ad‐valorem tax incidence and after‐tax price adjustments: evidence from Brazilian basic basket food. (2011). Politi, Ricardo ; Mattos, Enlinson.
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  109. Fiscal Devaluations. (2011). Itskhoki, Oleg ; Gopinath, Gita ; Farhi, Emmanuel.
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  111. Shifting on prices of per unit and ad valorem consumption taxes, estimation on prices of alcoholic beverages in France. (2011). Carbonnier, Clément.
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  112. Are we taxing ourselves?. (2011). Tyran, Jean-Robert ; Sausgruber, Rupert.
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  114. Assessing the Temporary VAT Cut Policy in the UK. (2009). Blundell, Richard.
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  115. Tax Salience, Voting, and Deliberation. (2009). Tyran, Jean-Robert ; Sausgruber, Rupert.
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  116. Tax Salience, Voting, and Deliberation. (2008). Tyran, Jean-Robert ; Sausgruber, Rupert.
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  117. Inflation Smoothing and the Modest Effect of VAT in Germany. (2008). Danninger, Stephan ; Carare, Alina.
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  1. The incidence of VAT evasion. (2020). Gomtsyan, David ; Asatryan, Zareh.
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  2. The Incidence of VAT Evasion. (2020). Gomtsyan, David ; Asatryan, Zareh.
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  3. Incentive pass-through for residential solar systems in California. (2018). Rai, Varun ; Wiser, Ryan ; Dong, Changgui.
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  4. The Incidence of Soda Taxes with Imperfect Information and Strategic Firm Behavior. (2014). Huang, LU ; Zheng, Hualu .
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