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The pass-through of temporary VAT rate cuts : evidence from German supermarket retail
Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2021 - First draft: November 2020, this version: June 2021
On 3 June 2020, the German government announced a temporary value added tax (VAT) rate reduction. VAT rates were reduced on 1 July 2020 and went back to their previous level on 1 January 2021. We study the price effects of the temporary VAT rate reduction using a web-scraped data set covering...
Persistent link: https://www.econbiz.de/10012547036
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The Pass-Through of Temporary VAT Rate Cuts : Evidence from German Supermarket Retail
Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2021
On 3 June 2020, the German government announced a temporary value added tax (VAT) rate reduction. VAT rates were reduced on 1 July 2020 and went back to their previous level on 1 January 2021. We study the price effects of the temporary VAT rate reduction using a web-scraped data set covering...
Persistent link: https://www.econbiz.de/10013222200
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The pass-through of temporary VAT rate cuts : evidence from German retail prices
Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2020
On 1 July 2020, value added tax (VAT) rates were reduced in Germany to fight the economic consequences of the Corona pandemic. The VAT rate reduction is temporary as rates will return to their previous level on 1 January 2021. We study the effects of the temporary VAT rate cut on German...
Persistent link: https://www.econbiz.de/10012308569
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The pass-through of temporary VAT rate cuts: Evidence from German retail prices
Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2020
On 1 July 2020, value added tax (VAT) rates were reduced in Germany to fight the economic consequences of the Corona pandemic. The VAT rate reduction is temporary as rates will return to their previous level on 1 January 2021. We study the effects of the temporary VAT rate cut on German...
Persistent link: https://www.econbiz.de/10012320261
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The Pass-Through of Temporary VAT Rate Cuts: Evidence from German Supermarket Retail
Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel - 2021
On 3 June 2020, the German government announced a temporary value added tax (VAT) rate reduction. VAT rates were reduced on 1 July 2020 and went back to their previous level on 1 January 2021. We study the price effects of the temporary VAT rate reduction using a web-scraped data set covering...
Persistent link: https://www.econbiz.de/10012599236
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Die Effizienz von Kapitalsubventionen bei Unterbeschäftigung : eine theoretische und finanzpolitische Analyse zur Förderpolitik in den neuen Bundesländern
Fuest, Clemens - In: FinanzArchiv : European journal of public finance 54 (1997) 3, pp. 355-373
Persistent link: https://www.econbiz.de/10001240348
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Führt Steuervereinfachung zu einer "gerechteren" Einkommensverteilung? Eine empirische Analyse für Deutschland
Peichl, Andreas; Fuest, Clemens; Schaefer, Thilo - 2006
In der Debatte über die Neuordnung der Einkommensbesteuerung in Deutschland gilt die Steuervereinfachung als eines der …
Persistent link: https://www.econbiz.de/10010297004
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Die Flat Tax: Wer gewinnt? Wer verliert? Eine empirische Analyse für Deutschland
Schaefer, Thilo; Peichl, Andreas; Fuest, Clemens - 2006
-Reformvarianten in Deutschland auf die Einkommensverteilung auswirken würde, und wer die Gewinner und Verlierer dieser Reformvarianten …
Persistent link: https://www.econbiz.de/10010297009
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Wider die Arbeitslosigkeit der beruflich Geringqualifizierten: Entwurf eines Kombilohn-Verfahrens für den Niedriglohnsektor
Peichl, Andreas; Mitschke, Joachim; Fuest, Clemens; … - 2007
Die Bekämpfung der Arbeitslosigkeit gehört zu den wichtigsten wirtschaftspolitischen Herausforderungen. Von dieser Arbeitslosigkeit sind gering qualifizierte Arbeitnehmer in besonderer Weise betroffen. Ziel des von uns entwickelnden Kombilohn-Verfahrens für den Niedriglohnsektor ist es,...
Persistent link: https://www.econbiz.de/10010297015
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Is a Flat Tax politically feasible in a grown-up Welfare State?
Schaefer, Thilo; Peichl, Andreas; Fuest, Clemens - 2007
The introduction of a flat tax is supposed to have several advantages. Administration and compliance costs are reduced, as well as incentives for tax evasion. Furthermore, positive employment and growth effects are expected. Despite these advantages, a flat rate tax is not very popular in most...
Persistent link: https://www.econbiz.de/10010297020