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What is Impact of VAT on Trade Flows Analysis about?

This paper analyzes the impact of Value-Added Taxes (VAT) on international trade flows using data from EU Member States over 30 years. The findings indicate that VAT changes have minimal effects on trade flows, with elasticities significantly lower than those associated with tariffs, suggesting VATs do not distort trade. The research contributes to the understanding of VATs

Author

lumumba kuyela

Language

EN