This paper exploits the introduction of the German carbon tax in 2021 as well as excise tax rebates on fuel in both … decreases by 7.7%. In border areas, the elasticity of tax revenue with respect to foreign prices is as high as 0.5. Moreover …, there is no substantial difference in demand response to either carbon or excise tax. Such empirical evidence illustrates …

We analyze the effectiveness of the German tax reduction on fuel prices ('Tankrabatt') that was introduced for three … in a counterfactual situation without the tax reduction, we find that the tax reduction has been completely passed on to …. Moreover, pass-through rates started to decline in August while the tax reduction was still in place. We observe an upward …