Clemens, Marius; Röger, Werner - 2021
This paper evaluates the temporary VAT reduction invoked by the German government over the third and fourth quarter of … 2020 as part of the COVID-19 stimulus package. There is considerable controversy. Critics argue that VAT reductions are … spillovers of lockdown measures to the rest of the economy and the differentiated impact of VAT measures on the two sectors. We …
