Thiele, Silke - In: Jahrbücher für Nationalökonomie und Statistik 230 (2010) 1, pp. 115-130
Summary On January 1 st 2007 the Federal Republic of Germany increased the value added tax (VAT) from16% up to 19%. The reduced VAT for food of 7% has been is kept but it is often debated. The issue in debate is whether distributional effects between different groups of households occur if the...
