VAT do you eat? Green consumption taxes and firms' market share (Record no. 134561)

MARC details
000 -LEADER
fixed length control field 01758nas a2200169Ia 4500
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 241128c99999999xx |||||||||||| ||und||
022 ## - INTERNATIONAL STANDARD SERIAL NUMBER
International Standard Serial Number 1477-9552
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Zerwer, Kira
9 (RLIN) 123631
245 #0 - TITLE STATEMENT
Title VAT do you eat? Green consumption taxes and firms' market share
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Name of publisher, distributor, etc. Journal of Agricultural Economics
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2024
300 ## - PHYSICAL DESCRIPTION
Extent 504-523
520 ## - SUMMARY, ETC.
Abstract This paper examines the role of a ‘green’ value-added tax in the competitive environment of firms. Using data on firms in Romania and leveraging the introduction of a tax reduction on organic products in 2019, I show that although the overall market for organic goods grows and potential to generate windfall profit exists, the market share of incumbent firms decreases because of intensified competition post-reform driven by new entrants competing for profits in the market. The market share decreases by about 2 percentage points after the reform. The effect depends on the relative elasticity of demand vis-à-vis supply in the market and the ability of a firm to protect its sales from new market entrants. Firms operating geographically further from the main consumer (i.e., more rural firms) and further upstream from the retail sector are more vulnerable to losing market share because urban demand is less elastic than rural demand and retail demand is less elastic than primary demand. Firms that are in markets where it is easier to switch from non-organic to organic and that are less capital intensive (i.e., have fewer fixed costs) are more vulnerable to losing market share to new market entrants.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element environmental taxes
9 (RLIN) 83261
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element consumption taxes
9 (RLIN) 123632
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://onlinelibrary.wiley.com/doi/abs/10.1111/1477-9552.12572">https://onlinelibrary.wiley.com/doi/abs/10.1111/1477-9552.12572</a>
999 ## - SYSTEM CONTROL NUMBERS (KOHA)
Koha biblionumber 134561
Holdings
Withdrawn status Lost status Damaged status Not for loan Home library Current library Date acquired Serial Enumeration / chronology Total Checkouts Barcode Date last seen Price effective from Koha item type
        Dr VKRV Rao Library Dr VKRV Rao Library 28/11/2024 Vol. 75, No. 2   AI819 28/11/2024 28/11/2024 Article Index

Powered by Koha