Up and down the value-added tax asymmetric incidence of a large VAT reform in Portugal

This paper assesses the incidence of a large and temporary increase in value-added taxfor Portuguese restaurants and other catering services. In 2012 the tax increased from 13%to 23% and it was brought back down in July of 2016. Combining data on all non-financialfirms in Portugal between 2006 and 2...

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Bibliographic Details
Main Author: Sousa, Pedro Manuel Tavares de (author)
Format: masterThesis
Language:eng
Published: 2020
Subjects:
Value-Added Tax
VAT
Restaurants
Portugal
Fiscal Policy
Difference-in-Differences
Consumption Taxes
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
Online Access:http://hdl.handle.net/10362/105447
Country:Portugal
Oai:oai:run.unl.pt:10362/105447

Internet

http://hdl.handle.net/10362/105447

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