Économie et Statistique - 413 - November 2008

Differing Price Adjustments to Rises and Falls in VAT Rates: An Empirical Analysis Based on the 1995 and 2000 French Reforms

Clément Carbonnier

Price adjustments in response to varying levels of indirect taxation depend on the nature of market competition, but also on whether the tax in question rises or falls. A first asymmetric effect is li...
The Regressive Nature of Indirect Taxes: Lessons from a Micro-Simulation Model

Nicolas Ruiz et Alain Trannoy

French indirect taxation includes taxes on value (VAT, tax on insurance agreements, etc.) and, for some goods (alcohol, tobacco, petroleum products, etc.), duties on quantities consumed (or excise dut...
An Accounting Methodology for Assessing the Cost of Capital for French Companies (1984-2002)

Xavier Boutin et Simon Quantin

This paper presents a method for assessing the user cost of capital which uses firm-level accounting data for French companies. The method relies on a modelling technique which takes into account the ...

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