TVA et taux de marge : une analyse empirique sur données d'entreprises exportatrices françaises (notice n° 236840)
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| fixed length control field | 02567cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112064214.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Andrade, Philippe |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | TVA et taux de marge : une analyse empirique sur données d'entreprises exportatrices françaises |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2014.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 19 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Nous étudions comment les exportateurs d’un pays réagissent à un choc de TVA dans un pays de destination. Les chocs de TVA étant sans conséquence sur le coût marginal, leur impact sur les prix permet d’identifier les effets de marge purement liés à des effets de demande. Selon les résultats d’une analyse sur données de douanes françaises entre 1995 et 2005, en moyenne 67 % d’un choc de TVA est absorbé dans la marge des producteurs. L’ajustement de marge est plus marqué pour les entreprises, secteurs et destinations d’exportation pour lesquels la part de marché moyenne est relativement élevée. Nos estimations et la structure du modèle d’Atkeson et Burstein (2008) permettent de reconstituer la distribution des ajustements de marge des différents couples secteurs-destinations. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | VAT and Mark-Up Variations: An Empirical Analysis of Corporate Data Provided by French Exporters 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. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | prix à l'exportation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | taxe à la valeur ajoutée |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | données de firmes |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | pass-through |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | variation de marges |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | mark-up variation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | firm-level data |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | export price |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | pass-through |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | value-added tax |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Carré, Martine |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Bénassy-Quéré, Agnès |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Économie & prévision | 200-201 | 2 | 2014-10-17 | p. 1-17 | 0249-4744 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-economie-et-prevision-2012-2-page-1?lang=fr">https://shs.cairn.info/revue-economie-et-prevision-2012-2-page-1?lang=fr</a> |
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