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Essays on taxation in public economics
Erbe, Katharina - 2015
Persistent link: https://www.econbiz.de/10011442929
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The effect of unconventional fiscal policy on consumption expenditure
D'Acunto, Francesco; Hoang, Daniel; Weber, Michael - 2016 - This version: August 2016
Unconventional fiscal policy uses announcements of future increases in consumption taxes to generate inflation expectations and accelerate consumption expenditure. It is budget neutral and time consistent. We exploit a unique natural experiment for an empirical test of the effectiveness of...
Persistent link: https://www.econbiz.de/10011523731
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The effect of unconventional fiscal policy on consumption expenditure
D'Acunto, Francesco; Hoang, Daniel; Weber, Michael - 2016
Persistent link: https://www.econbiz.de/10011539871
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The effect of unconventional fiscal policy on consumption expenditure
D'Acunto, Francesco; Hoang, Daniel; Weber, Michael - 2016 - This version: August 2016
Unconventional fiscal policy uses announcements of future increases in consumption taxes to generate inflation expectations and accelerate consumption expenditure. It is budget neutral and time consistent. We exploit a unique natural experiment for an empirical test of the effectiveness of...
Persistent link: https://www.econbiz.de/10011540320
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Erste Ergebnisse von vergleichenden Untersuchungen mit anonymisierten und nicht anonymisierten Einzeldaten am Beispiel der Kostenstrukturerhebung und der Umsatzsteuerstatistik
Rosemann, Martin - In: Anonymisierung wirtschaftsstatistischer Einzeldaten : …, (pp. 154-183). 2003
Persistent link: https://www.econbiz.de/10001911771
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The Effect of Unconventional Fiscal Policy on Consumption Expenditure
D'Acunto, Francesco - 2017
Unconventional fiscal policy uses announcements of future increases in consumption taxes to generate inflation expectations and accelerate consumption expenditure. It is budget neutral and time consistent. We exploit a unique natural experiment for an empirical test of the effectiveness of...
Persistent link: https://www.econbiz.de/10012972087
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The Effect of Unconventional Fiscal Policy on Consumption Expenditure
D'Acunto, Francesco - 2016
Unconventional fiscal policy uses announcements of future increases in consumption taxes to generate inflation expectations and accelerate consumption expenditure. It is budget neutral and time consistent. We exploit a unique natural experiment for an empirical test of the effectiveness of...
Persistent link: https://www.econbiz.de/10012984119
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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