VAT reforms from 1996 to 2015 across all European countries we show that prices respond 3 to 4 times more to VAT increases … than decreases. Second, using a plausibly exogenous VAT reform, we show that the asymmetry persists over several years …

We exploit the unexpected announcement of an immediate, temporary VAT cut in Germany in the second half of 2020 as a … households' consumption expenditures and their perceived pass-through of the tax change into prices to quantify its effects. The … temporary VAT cut led to a substantial relative increase in durable spending of 36% for individuals with a high perceived pass …

consumption or body mass index (as opposed to prices, purchases, or sales), their impact on youth (as opposed to on adults), or … effect of an SSB tax on the consumption and BMI of youth in Mauritius, an island nation in the Indian Ocean, which we compare …. Results of difference-in-differences models indicate that the tax in Mauritius had no detectable impact on the consumption of …

's 2009 VAT reform. Using administrative tax data and a difference-in-differences design, we document that the reform …

stimulate aggregate demand. We investigate whether "unconventional" fiscal policy, in the form of pre-announced consumption tax …

This paper analyzes the steady state distribution of tax burdens of a Value Added Tax (VAT) in the United States using … a lifetime perspective. In contrast to an annual snapshot perspective, I find that a VAT on total expenditures would be … proportional over the lifetime. Various modifications to the VAT (zero rating necessities or giving lump sum household rebates …

(PSID) and consumption data from the Consumer Expenditure Survey (CEX). When annual income is used as a measure of economic … well-being, a VAT looks quite regressive. However, the results change significantly when the analysis is done using … lifetime income. Using two different measures of lifetime income, we find that a VAT in the United States would be proportional …