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041 _afre
042 _adc
100 1 0 _aAndrade, Philippe
_eauthor
700 1 0 _a Carré, Martine
_eauthor
700 1 0 _a Bénassy-Quéré, Agnès
_eauthor
245 0 0 _aVAT and Mark-Up Variations: An Empirical Analysis of Corporate Data Provided by French Exporters
260 _c2014.
500 _a19
520 _aWe 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 _amark-up variation
690 _afirm-level data
690 _aexport price
690 _apass-through
690 _avalue-added tax
786 0 _nÉconomie & prévision | o 200-201 | 2 | 2014-10-17 | p. 1-17 | 0249-4744
856 4 1 _uhttps://shs.cairn.info/journal-economie-et-prevision-2012-2-page-1?lang=en
999 _c156787
_d156787