Burgstaller, Lilith; Doerr, Annabelle; Necker, Sarah - 2023
randomly assigned to a policy scenario 1) without a tax credit, 2) a tax credit households can claim through the annual tax … return, or 3) a tax credit granted by the seller at source. We also vary the refund rate of the tax credit (20/30%) and … invoice as well as the probability to select an offer with invoice. The effectiveness of the tax credit is significantly …