Publicação
Up and down the value-added tax asymmetric incidence of a large VAT reform in Portugal
| datacite.subject.fos | Ciências Sociais::Economia e Gestão | pt_PT |
| dc.contributor.advisor | Gouveia, Ana Fontoura | |
| dc.contributor.author | Sousa, Pedro Manuel Tavares de | |
| dc.date.accessioned | 2020-10-12T09:38:33Z | |
| dc.date.available | 2020-10-12T09:38:33Z | |
| dc.date.issued | 2020-01-14 | |
| dc.date.submitted | 2020-01 | |
| dc.description.abstract | This paper assesses the incidence of a large and temporary increase in value-added taxfor Portuguese restaurants and other catering services. In 2012 the tax increased from 13%to 23% and it was brought back down in July of 2016. Combining data on all non-financialfirms in Portugal between 2006 and 2017 we estimate effects upon four agents: workers,firm-owners, suppliers and consumers. Through a Difference-in-Differences strategy wefind that: the tax increase did not harm employees as severely as firm’s margins, leadingemployers to later pocket most of the tax cut benefits. Also, firm-owners pass onto con-sumers around 40% of the VAT increase while the pass-through after the repeal is zero. | pt_PT |
| dc.identifier.tid | 202491994 | pt_PT |
| dc.identifier.uri | http://hdl.handle.net/10362/105447 | |
| dc.language.iso | eng | pt_PT |
| dc.subject | Value-Added Tax | pt_PT |
| dc.subject | VAT | pt_PT |
| dc.subject | Restaurants | pt_PT |
| dc.subject | Portugal | pt_PT |
| dc.subject | Fiscal Policy | pt_PT |
| dc.subject | Difference-in-Differences | pt_PT |
| dc.subject | Consumption Taxes | pt_PT |
| dc.title | Up and down the value-added tax asymmetric incidence of a large VAT reform in Portugal | pt_PT |
| dc.type | master thesis | |
| dspace.entity.type | Publication | |
| rcaap.rights | openAccess | pt_PT |
| rcaap.type | masterThesis | pt_PT |
| thesis.degree.name | A Work Project, presented as part of the requirements for the Award of a Masters Degree in Economics from the NOVA – School of Business and Economics | pt_PT |
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