Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Who pays sales taxes? Evidence from French VAT reforms, 1987–1999

8 references·13 citing·38 second hop

FromToDepth

this work references cited by second hop

References

1992The comparison between ad valorem and specific taxation under imperfect competition465 cited
1998Sales Taxes and Prices: An Empirical Analysis298 cited
1980On the Effects of Entry286 cited
1999Sales Taxes and Prices: An Empirical Analysis282 cited
1987The effects of taxation, price control and government contracts in oligopoly and monopolistic competition262 cited
2002Alcohol Taxes and Beverage Prices193 cited
2001Estimating tax incidence, market power and market conduct: The European cigarette industry174 cited
1985Tax Analysis in an Oligopoly Model139 cited

Cited by

2019Who Really Benefits from Consumption Tax Cuts? Evidence from a Large VAT Reform in France132 cited
2010VALUE-ADDED TAX AND EXCISES115 cited
2019Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations?83 cited
2016Incidence and Distributional Effects of Value Added Taxes80 cited
2009Assessing the Temporary VAT Cut Policy in the UK*78 cited
2019Varieties of VAT pass through71 cited
2017Asymmetric reform bonus: The impact of VAT pilot expansion on China's corporate total tax burden

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

45 cited

2017International Profit Allocation, Intangibles and Sales-Based Transactional Profit Split33 cited

2011Fiscal Devaluations31 cited

2021Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms25 cited

2023VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products23 cited

2016Firm Types, Price-Setting Strategies, and Consumption-Tax Incidence15 cited

2008Tax Salience, Voting, and Deliberation6 cited