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Restaurant VAT cut: Cheaper meal and more service?
(Valtion taloudellinen tutkimuskeskus VATT, 2013-10-09)
This paper provides causally plausible estimates of the effects of consumption taxes in a service sector on prices and demand for restaurant services. We utilize a large VAT reform affecting restaurant meals, where the VAT ...
More haircut after VAT cut? On the efficiency of service sector consumption taxes
(Valtion taloudellinen tutkimuskeskus VATT, 2013-09-26)
Consumption tax rates targeted at specific sectors are often reformed without empirical knowledge about the efficiency of these policies. This paper sheds light on the efficiency issue, the potential for welfare improving ...