Easing the burden of non-tariff barriers: a regional and firm-level data analysis

2019 ◽  
Vol 17 (4) ◽  
pp. 402
Author(s):  
Thierry Warin ◽  
Farnaz Farnia ◽  
Nathalie De Marcellis Warin
Keyword(s):  
Data Analysis ◽  
Firm Level ◽  
Level Data ◽  
Firm Level Data

Easing the burden of non-tariff barriers: a regional and firm-level data analysis

2019 ◽  
Vol 17 (4) ◽  
pp. 402
Author(s):  
Farnaz Farnia ◽  
Nathalie De Marcellis Warin ◽  
Thierry Warin
Keyword(s):  
Data Analysis ◽  
Firm Level ◽  
Level Data ◽  
Firm Level Data

Ageing and Employability. Evidence from Belgian Firm-Level Data

2012 ◽  
Author(s):  
Mariann Rigo ◽  
Vincent Vandenberghe ◽  
Fábio Waltenberg
Keyword(s):  
Firm Level ◽  
Level Data ◽  
Firm Level Data

scholarly journals Who Really Benefits from Consumption Tax Cuts? Evidence from a Large VAT Reform in France

2019 ◽  
Vol 11 (1) ◽  
pp. 38-63 ◽  
Author(s):  
Youssef Benzarti ◽  
Dorian Carloni
Keyword(s):  
Value Added ◽  
Consumption Tax ◽  
Difference In Differences ◽  
Firm Level ◽  
Employment Effects ◽  
Level Data ◽  
Price Effects ◽  
Firm Level Data ◽  
Material Goods ◽  
Firm Owners

This paper evaluates the incidence of a large cut in value-added taxes (VATs) for French sit-down restaurants in 2009. In contrast to previous studies, which only focus on the price effects of VAT reforms, we estimate the effects of the VAT cut on four groups: workers, firm owners, consumers, and suppliers of material goods. Using a difference-in-differences strategy on firm-level data, we find that: firm owners pocketed more than 55 percent of the VAT cut; consumers, sellers of material goods, and employees shared the remaining windfall with consumers benefiting the least; and the employment effects were limited. (JEL H22, H25, L83)

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