Who pays for a VAT hike at an international border?

IF 2.2 3区经济学 Q2 BUSINESS, FINANCE

Fiscal Studies Pub Date : 2025-02-03 DOI:10.1111/1475-5890.12400

Emmanuel Chávez, Cristóbal Domínguez

引用次数: 0

Abstract

This research studies the effects of a value added tax (VAT) reform that raised the rate from 11 to 16 per cent at localities close to international borders in Mexico. Using difference-in-differences, we find that the VAT hike increased prices by one-third the size of the full-passthrough counterfactual. Moreover, we find that workers absorbed part of the VAT hike, as the reform had a negative effect on workers’ compensation. Informality, competition across the border, worker mobility and earnings level drive the effects we find.

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谁为国际边境的增值税上涨买单？

这项研究研究了增值税（VAT）改革的影响，该改革将墨西哥靠近国际边界的地方的税率从11%提高到16%。利用差中之差，我们发现增值税上调使价格增加了完全传递反事实的三分之一。此外，我们发现工人吸收了部分增值税上涨，因为改革对工人的补偿产生了负面影响。非正式性、跨境竞争、工人流动性和收入水平推动了我们发现的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Fiscal Studies Multiple-

CiteScore

13.50

自引率

1.40%

发文量

期刊介绍： The Institute for Fiscal Studies publishes the journal Fiscal Studies, which serves as a bridge between academic research and policy. This esteemed journal, established in 1979, has gained global recognition for its publication of high-quality and original research papers. The articles, authored by prominent academics, policymakers, and practitioners, are presented in an accessible format, ensuring a broad international readership.