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

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

Latvia 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 whethe...

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Bibliographic Details
Main Authors: Aleksejs Nipers, Ilze Upite, Irina Pilvere, Aldona Stalgiene, Ants-Hannes Viira
Format: Article
Language:English
Published: Estonian Academic Agricultural Society 2019-06-01
Series:Agraarteadus
Subjects:
VAT
reduction
fruits and vegetables
pass-through
Online Access: http://agrt.emu.ee/pdf/2019_1_nipers.pdf

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