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

This paper uses all Value Added Tax (VAT) changes across all EU Member States from 1988 to 2016 to estimate the effect of VATs on trade flows. We find small elasticities of trade flows with respect to VATs, in spite of some of the VAT changes being substantial. We estimate substantially smaller resp...

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Bibliographic details
Main Author: Tazhitdinova, Alisa
Benzarti, Youssef
Format: Paper
Language: English
Place of publication: National Bureau of Economic Research 01.08.2019
Data of publication: 20190801
Series: NBER Working Paper Series
Online Access: Fulltext
Database: NBER Working Papers
National Bureau of Economic Research Publications
NBER Technical Working Papers Archive
Database information Databases - DBIS