results from a significant change in the tax burden from direct to indirect taxation in the Turkish economy. Moreover, the …

these results by studying China's 2009 VAT reform, which lowered the tax cost of investment and reduced partial … estimate a 36% investment increase. This effect is driven by investment spikes, which is consistent with the reduction of VAT …

On 3 June 2020, the German government announced a temporary value added tax (VAT) rate reduction. VAT rates were … VAT rate reduction using a web-scraped data set covering the daily prices of roughly 130,000 supermarket products. To … an asymmetric price response to the VAT rate cut and subsequent increase. The reduction of VAT rates led to a price …

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