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Impact of VAT Reform on Swedish Restaurants: A Synthetic Control Group Approach
Sveriges Apoteksförening, Sweden.
Linnaeus University, School of Business and Economics, Department of Economics and Statistics.
Tillväxtanalys, Sweden.
2019 (English)In: Scandinavian Journal of Economics, ISSN 0347-0520, E-ISSN 1467-9442Article in journal (Refereed) Epub ahead of print
Abstract [en]

In this paper, we investigate the impact on firms of the value added tax (VAT) reform that took effect in Sweden on 1 January 2012 for restaurant and catering services. Unlike previous research, we use a synthetic control group approach to construct our counterfactual. Our analysis shows that the VAT reduction had a positive effect on turnover, total wages, employment, profit margins, and net entry of firms. The effects of the reform tend to decrease over time. In all, the results point to an overall better performance for the restaurant industry compared with what it would have been in absence of the reform.

Place, publisher, year, edition, pages
John Wiley & Sons, 2019.
Keywords [en]
Control group, impact, restaurant industry, VAT reduction
National Category
Economics and Business
Research subject
Economy, Economics
Identifiers
URN: urn:nbn:se:lnu:diva-88798DOI: 10.1111/sjoe.12340ISI: 000479535000001OAI: oai:DiVA.org:lnu-88798DiVA, id: diva2:1346696
Available from: 2019-08-28 Created: 2019-08-28 Last updated: 2019-08-28Bibliographically approved

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Månsson, Jonas

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  • apa
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  • en-US
  • fi-FI
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  • nn-NB
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  • Other locale
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Output format
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  • asciidoc
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