Boeters, Stefan; Bohringer, Christoph; Buttner, Thiess; … - In: Applied Economics 42 (2010) 17, pp. 2165-2182
In the tax policy debate, differentiation of value-added taxes (VAT) is often justified by distributional concerns. Our quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has only negligible redistributive effects....