EU member states, we estimate the tax pass-through of specific beer excise taxes and ad valorem value added taxes (VAT …). VAT is under-shifted at a rate of approximately 70%. Specific excise taxes are almost fully shifted to prices in the EU …

EU member states, we estimate the tax pass-through of specific beer excise taxes and ad valorem value added taxes (VAT …). VAT is under-shifted at a rate of approximately 70%. Specific excise taxes are almost fully shifted to prices in the EU …

This paper is about the price effects caused by a VAT (value-added tax) reduction for menstrual hygiene products in … Germany. Several aspects make this VAT reduction particularly interesting: The exogeneity of the reduction under otherwise … cases, pass-through rates are more than 100 percent. We find that the VAT reduction is completely passed through to …

The European Commission is evaluating the performance of the common VAT, which has many shortcomings. The numerous … exemptions and differentiated rate structures violate the logic and functionality of the VAT. The exemptions distort input … choices and outsourcing policies. Reduced rates are ill-targeted tools for mitigating the regressivity of the VAT. In view of …