Selaus tekijän mukaan kokoelmassa Valtion taloudellinen tutkimuskeskus VATT

    • Firm types, price-setting strategies, and consumption-tax incidence 

      Harju, Jarkko; Kosonen, Tuomas; Nordström Skans, Oskar
      Journal of Public Economics (Elsevier, 2018)
      We analyze price responses to large restaurant VAT rate reductions in two different European countries. Our results show that responses in the short and medium run were clustered around two focal points of zero pass-through ...
    • Firm types, price-setting strategies, and consumption-tax incidence 

      Kosonen, Tuomas; Harju, Jarkko; Nordström Skans, Oskar
      VATT Working Papers : 70 (Valtion taloudellinen tutkimuskeskus VATT, 29.12.2015)
      Studying very detailed micro data collected around two different VAT reforms in Europe, we show that tax incidence is heavily dependent on the characteristics of the price-setting firms. The reforms generated bimodal ...