NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH
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Alisa Tazhitdinova

Department of Economics
University of California, Santa Barbara
2127 North Hall
Santa Barbara, CA 93106

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Institutional Affiliation: University of California at Santa Barbara

NBER Working Papers and Publications

August 2019Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms
with Youssef Benzarti: w26195
This paper uses all Value Added Tax (VAT) changes across all EU Member States from 1988 to 2016 to estimate the effect of VATs on trade flows. We find small elasticities of trade flows with respect to VATs, in spite of some of the VAT changes being substantial. We estimate substantially smaller responses of trade flows to VATs compared to the responses of trade flows to tariffs estimated in the trade literature. This finding holds across different time periods, countries and types of reforms. Our results imply that VATs are unlikely to distort trade flows.
 
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