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Effect of VAT rate reduction for fruits and vegetables on prices in Latvia: ex-post analysis

dc.contributor.authorNipers, Aleksejs
dc.contributor.authorUpite, Ilze
dc.contributor.authorPilvere, Irina
dc.contributor.authorStalgiene, Aldona
dc.contributor.authorViira, Ants-Hannes
dc.contributor.departmentEstonian University of Life Sciences. Institute of Economics and Social Sciences. Chair of Rural Economicseng
dc.date.accessioned2019-07-15T16:12:59Z
dc.date.available2019-07-15T16:12:59Z
dc.date.issued2019
dc.descriptionArticleeng
dc.descriptionSaabunud / Received 03.06.2019 ; Aktsepteeritud / Accepted 29.06.2019 ; Avaldatud veebis / Published online 30.06.2019 ; Vastutav autor / Corresponding author: Aleksejs Nipers e-mail: aleksejs.nipers@llu.lvest
dc.description.abstractLatvia reduced Value Added Tax (VAT) rate for some fresh fruits and vegetables in 2018. The reduced VAT rate is set at 5%, while the standard VAT rate in the country is 21%. The rate was reduced for a 3-year period, during which it is intended to assess the impacts of the policy and to decide whether to keep the reduced VAT rate after the period ends. This research aims to evaluate whether VAT reduction reduced retail prices of fruits and vegetables. As prices on various fruits and vegetables are quite volatile, we used prices for exactly the same products in neighbouring Estonia and Lithuania as controls. We found that although in the first year after the VAT reduction retail prices decreased considerably, the decrease was smaller than the VAT reduction – the passthrough effect was 88%. However, due to the limited competition in the retail sector, it is important to continue observation in order to draw conclusions about the long-term effect.eng
dc.identifier.issn2228-4893
dc.identifier.publicationAgraarteadus : Journal of Agricultural Science, 2019, vol. 30, no. 1, pp. 25–31est
dc.identifier.urihttp://hdl.handle.net/10492/5307
dc.identifier.urihttps://doi.org/10.15159/jas.19.06
dc.publisherEstonian Academic Agricultural Societyeng
dc.rightsCreative Commons Attribution 4.0 International (CC BY 4.0)eng
dc.rights.holderAuthors of accepted articles retain all rights to use, reuse, and distribute the published research as long as the author credits the original publication in this journal. The authors submitting to the journal are expected to follow the general ethical guidelines regarding plagiarism. If in doubt consult the ICMJ guidelines on overlapping publications. Once accepted the journal retain the right to print and distribute the manuscript submitted by the author.eng
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/
dc.subjectVATeng
dc.subjectreductioneng
dc.subjectfruits and vegetableseng
dc.subjectpass-througheng
dc.subjectarticleseng
dc.titleEffect of VAT rate reduction for fruits and vegetables on prices in Latvia: ex-post analysiseng
dc.typeArticleeng

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