Artés, Joaquín; Botello Mainieri, Ana Melissa; … - In: SERIEs : Journal of the Spanish Economic Association 10 (2019) 3/4, pp. 321-336
We propose a method to capture the effect of tax reforms on consumer’s readiness to buy using Google searches as a proxy. We use the Spanish 2010 and 2012 VAT reforms as a case of study. We use a regression discontinuity design taking advantage of the fact that the Spanish 2010 and 2012 VAT...
