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Who Carries the Burden of the Value-Added Tax? Evidence from Germany
Sultan, Samina - 2020
exogenous value-added tax reform in Germany, I use an event study and a differences-in-differences approach to investigate the …
Persistent link: https://www.econbiz.de/10012492949
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Who Carries the Burden of the Value-Added Tax? Evidence from Germany
Sultan, Samina - 2021
exogenous value-added tax reform in Germany, I use an event study and a differences-in-differences approach to investigate the …
Persistent link: https://www.econbiz.de/10013251269
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The Pass-Through of Temporary VAT Rate Cuts : Evidence from German Supermarket Retail
Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2021
identify the causal price effects, we compare the development of prices in Germany to those in Austria. Our findings indicate …
Persistent link: https://www.econbiz.de/10013222200
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The Pass-Through of Temporary VAT Rate Cuts: Evidence from German Supermarket Retail
Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2021
identify the causal price effects, we compare the development of prices in Germany to those in Austria. Our findings indicate …
Persistent link: https://www.econbiz.de/10012599236
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The Incidence of VAT Evasion
Asatryan, Zareh; Gomtsyan, David - 2021
Who benefits from the evasion of value added taxes (VAT)? Using a reform that enforced VAT on previously non-compliant large retailers in Armenia, we estimate a one-third passthrough of the tax burden on prices. This suggests that pre-enforcement evasion rents were broadly shared with consumers...
Persistent link: https://www.econbiz.de/10013315014
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Who Bears the Burden of Real Estate Transfer Taxes? Evidence from the German Housing Market
Dolls, Mathias; Fuest, Clemens; Krolage, Carla; … - 2021
This paper examines the effects of real estate transfer taxes (RETT) on property prices using a rich micro dataset of roughly 17 million German properties for the period from 2005 to 2019. We exploit a 2006 constitutional reform that allows states to set their own RETT rates, leading to frequent...
Persistent link: https://www.econbiz.de/10013250043
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Estimating VAT Pass Through
Benedek, Dora; de Mooij, Ruud A.; Keen, Michael; … - 2015
This paper estimates the pass through of VAT changes to consumer prices, using a unique dataset providing disaggregated, monthly data on prices and VAT rates for 17 Eurozone countries over 1999-2013. Pass through is much less than full on average, and differs markedly across types of VAT change....
Persistent link: https://www.econbiz.de/10011388214
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Indirect taxation in vertical oligopoly
Peitz, Martin; Reisinger, Markus - 2009
This paper analyzes the effects of specific and ad valorem taxation in an industry with downstream and upstream oligopoly. We find that in the short run, i.e. when the number of firms in both markets is exogenous, the results concerning tax incidence tend to be qualitatively similar to models...
Persistent link: https://www.econbiz.de/10010264586
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How to Use One Instrument to Identify Two Elasticities
Gavrilova, Evelina; Zoutman, Floris; Hopland, Arnt Ove - 2017
We show that an insight from taxation theory allows identification of both the supply and demand elasticities with only one instrument. Ramsey (1928) and subsequent models of taxation assume that a tax levied on the demand side only affects demand through the price after taxation....
Persistent link: https://www.econbiz.de/10011615934
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Costly, But (Relatively) Ineffective? An Assessment of Germany's Temporary VAT Rate Reduction During the COVID-19 Pandemic
Baudisch, Victoria; Neuenkirch, Matthias - 2023
We evaluate Germany’s temporary value-added tax (VAT) rate reduction as a tool to stimulate consumer spending during … the Covid-19 pandemic using a comparative case study approach. We construct a credible counterfactual for Germany in a two … similar to Germany regarding important post-treatment characteristics. Second, we apply a reweighting scheme on the pre …
Persistent link: https://www.econbiz.de/10014356603