Frey, Alisa; Haucap, Justus - In: International Tax and Public Finance 31 (2023) 1, pp. 160-202
This paper examines the price effects of a VAT (value-added tax) reduction for menstrual hygiene products in Germany. Several aspects make this VAT reduction particularly interesting: the reduction is exogenous to economic conditions, the reduction was substantial and permanent, and demand can...