VAT do you eat? Green consumption taxes and firms' market share (Record no. 134561)
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000 -LEADER | |
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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 |
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 |
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Dr VKRV Rao Library | Dr VKRV Rao Library | 28/11/2024 | Vol. 75, No. 2 | AI819 | 28/11/2024 | 28/11/2024 | Article Index |