دانلود مقاله ISI انگلیسی شماره 48720
عنوان فارسی مقاله

کوتاهی مو ارزان تر و گزان تر پس از قطع مالیات بر ارزش افزوده؟ در بهره وری و مشمولیت مالیاتی بخش خدمات مالیات بر مصرف

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
48720 2015 14 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
More and cheaper haircuts after VAT cut? On the efficiency and incidence of service sector consumption taxes ☆
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Journal of Public Economics, Volume 131, November 2015, Pages 87–100

کلمات کلیدی
اصلاح مالیات بر ارزش افزوده - بهره وری - مشمولیت مالیاتی
پیش نمایش مقاله
پیش نمایش مقاله کوتاهی مو ارزان تر و گزان تر پس از قطع مالیات بر ارزش افزوده؟ در بهره وری و مشمولیت مالیاتی بخش خدمات مالیات بر مصرف

چکیده انگلیسی

Consumption tax rates targeted at specific sectors are often reformed without any empirical knowledge about the efficiency of these policies. This paper sheds light on tax incidence as well as the efficiency issue, the potential for welfare improving reform, by studying the impact of value added taxes (VAT) on prices and quantities of labor intensive services. I utilize a VAT reform targeted at a specific service sector, which creates a natural experiment set up. The VAT for hairdressing services in Finland was reduced from 22% to 8%, and the previous tax treatment still applied to other labor intensive services. The choice of the treatment and control groups was exogenous to circumstances in Finland, since these groups were selected from a wider European setting. The results suggest that hairdressers cut their prices only by half of what a complete pass-through would have implied, and that there was hardly any adjustment in equilibrium quantity due to the reform. Hairdressers were able to increase their profits significantly. There is important heterogeneity in the results according to firm size.

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