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Pushing the Wrong Buttons: VAT Evasion by Misclassification of Meal Consumption Type

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  • Arnt O. Hopland
  • Robert Ullmann

Abstract

We use rich, micro-level tax return data for the entire population of small and medium-sized German restaurants and find empirical evidence that these firms employ the misclassification of meal consumption type as a VAT evasion strategy. Using difference-in-differences as well as triple-difference-in-differences specifications, we find that a ceteris paribus increase in the standard VAT rate significantly increases the declared sales volume of take-away consumption (reduced rate) relative to on-site consumption (standard rate), even though gross prices are customarily identical for both consumption types.

Suggested Citation

  • Arnt O. Hopland & Robert Ullmann, 2020. "Pushing the Wrong Buttons: VAT Evasion by Misclassification of Meal Consumption Type," European Accounting Review, Taylor & Francis Journals, vol. 29(5), pages 975-997, October.
    • Handle: RePEc:taf:euract:v:29:y:2020:i:5:p:975-997
    DOI: 10.1080/09638180.2019.1696690
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