Replication data for: Who Really Benefits from Consumption Tax Cuts? Evidence from a Large VAT Reform in France

Name: Replication data for: Who Really Benefits from Consumption Tax Cuts? Evidence from a Large VAT Reform in France
Published: 2019-02-01
License: This work is licensed under an Other license created by the data depositor. Please refer to the LICENSE file, which should be located alongside the project data and documentation.
Keywords: Value Added Tax Incidence

Principal Investigator(s): View help for Principal Investigator(s) Youssef Benzarti; Dorian Carloni

Version: View help for Version V1

Name	File Type	Size	Last Modified
data			10/26/2021 10:40:AM
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Project Citation:

Benzarti, Youssef, and Carloni, Dorian. Replication data for: Who Really Benefits from Consumption Tax Cuts? Evidence from a Large VAT Reform in France. Nashville, TN: American Economic Association [publisher], 2019. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2019-10-13. https://doi.org/10.3886/E114723V1

Project Description

Summary: This paper evaluates the incidence of a large cut in value-added taxes (VATs) for French sit-down restaurants in 2009. In contrast to previous studies, which only focus on the price effects of VAT reforms, we estimate the effects of the VAT cut on four groups: workers, firm owners, consumers, and suppliers of material goods. Using a difference-in-differences strategy on firm-level data, we find that: firm owners pocketed more than 55 percent of the VAT cut; consumers, sellers of material goods, and employees shared the remaining windfall with consumers benefiting the least; and the employment effects were limited.

Scope of Project

Subject Terms: Value Added Tax Incidence

JEL Classification:
      H22 Taxation and Subsidies: Incidence
      H25 Business Taxes and Subsidies including sales and value-added (VAT)
      L83 Sports; Gambling; Restaurants; Recreation; Tourism

Geographic Coverage: France

Time Period(s): 1/1/2005 – 1/1/2014

Universe: Most restaurants in France

Data Type(s): administrative records data; observational data

Methodology

Data Source: Amadeus

Unit(s) of Observation: Firm,

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V1 [2019-10-13]

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