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Who Really Benefits from Consumption Tax Cuts? Evidence from a Large VAT Reform in France

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  1. Bachas, Pierre & Gadenne, Lucie & Jensen, Anders, 2020. "Informality, Consumption Taxes and Redistribution," The Warwick Economics Research Paper Series (TWERPS) 1277, University of Warwick, Department of Economics.
  2. Mats Petter Kahl, 2023. "Was the German fuel discount passed on to consumers?," Working Paper Series in Economics 419, University of Lüneburg, Institute of Economics.
  3. Emmanuel Chavez & Cristobal Dominguez, 2021. "Who pays for a Value Added Tax Hike at an International Border? Evidence from Mexico," PSE Working Papers halshs-03364026, HAL.
  4. James Alm & Kay Blaufus & Martin Fochmann & Erich Kirchler & Peter N. C. Mohr & Nina E. Olson & Benno Torgler, 2020. "Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 76(4), pages 396-428.
  5. Thiemo Fetzer, 2022. "Subsidising the spread of COVID-19: Evidence from the UK’S Eat-Out-to-Help-Out Scheme," The Economic Journal, Royal Economic Society, vol. 132(643), pages 1200-1217.
  6. Peter Morrow & Michael Smart & Artur Swistak, 2019. "VAT Compliance, Trade, and Institutions," CESifo Working Paper Series 7780, CESifo.
  7. Lydia Dimitrakopoulou & Christos Genakos & Themistoklis Kampouris & Stella Papadokonstantaki, 2023. "VAT pass-through and competition: Evidence from the Greek Islands," POID Working Papers 078, Centre for Economic Performance, LSE.
  8. Dimitrakopoulou, Lydia & Genakos, Christos & Kampouris, Themistoklis & Papadokonstantaki, Stella, 2023. "VAT pass-through and competition: evidence from the Greek Islands," LSE Research Online Documents on Economics 121321, London School of Economics and Political Science, LSE Library.
  9. Asatryan, Zareh & Gomtsyan, David, 2020. "The incidence of VAT evasion," ZEW Discussion Papers 20-027, ZEW - Leibniz Centre for European Economic Research.
  10. McQuinn, Kieran & O’Toole, Conor & Allen-Coghlan, Matthew & Economides, Philip, 2018. "Quarterly Economic Commentary, Winter 2018," Forecasting Report, Economic and Social Research Institute (ESRI), number QEC, June.
  11. Liu, Xiufen & Fang, Hongsheng & Zhao, Lexin & Xu, Wenli, 2023. "Do VAT cuts help stabilize employment? Evidence from China’s VAT rate reform," Economic Analysis and Policy, Elsevier, vol. 78(C), pages 190-207.
  12. Funke, Michael & Terasa, Raphael, 2022. "Has Germany’s temporary VAT rates cut as part of the COVID-19 fiscal stimulus boosted growth?," Journal of Policy Modeling, Elsevier, vol. 44(2), pages 450-473.
  13. Calderón, Mariana & Cortés, Josué & Pérez Pérez, Jorge & Salcedo, Alejandrina, 2023. "Disentangling the Effects of Large Minimum Wage and VAT Changes on Prices: Evidence from Mexico," Labour Economics, Elsevier, vol. 80(C).
  14. Wozny, Florian, 2024. "Tax Incidence in Heterogeneous Markets: The Pass-through of Air Passenger Taxes on Airfares," IZA Discussion Papers 16783, Institute of Labor Economics (IZA).
  15. Harju, Jarkko & Kosonen, Tuomas & Skans, Oskar Nordström, 2018. "Firm types, price-setting strategies, and consumption-tax incidence," Journal of Public Economics, Elsevier, vol. 165(C), pages 48-72.
  16. Fabio Bertolotti & Massimiliano Marcellino, 2019. "Tax shocks with high and low uncertainty," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 34(6), pages 972-993, September.
  17. Guillaume Bérard & Alain Trannoy, 2017. "The Impact of a Rise in the Real Estate Transfer Taxes on the French Housing Market," AMSE Working Papers 1732, Aix-Marseille School of Economics, France.
  18. Ali Bayar & Barbara Bratta & Silvia Carta & Paolo Di Caro & Marco Manzo & Carlo Orecchia, 2021. "Assessing the effects of VAT policies with an integrated CGE-microsimulation approach: evidence on Italy," Working Papers wp2021-14, Ministry of Economy and Finance, Department of Finance.
  19. Pranvera Shehaj & Martin Zagler, 2023. "Motor Vehicle Registration Taxes (MVRT) across EU countries: MNEs’ profitability and the role of market concentration," European Journal of Law and Economics, Springer, vol. 56(1), pages 155-198, August.
  20. Yuliya Tyurina & Svetlana Frumina & Svetlana Demidova & Aidyn Kairbekuly & Maria Kakaulina, 2023. "Estimation of Tax Expenditures Stimulating the Energy Sector Development and the Use of Alternative Energy Sources in OECD Countries," Energies, MDPI, vol. 16(6), pages 1-17, March.
  21. Maximilian Joseph Blömer & Przemyslaw Brandt & Mosler Martin & Andreas Peichl, 2021. "Distributional Effects of the Child Bonus and the Temporary Reduction in VAT in 2020," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 74(02), pages 45-50, February.
  22. Buettner, Thiess & Madzharova, Boryana & Zaddach, Orlando, 2023. "Income tax credits for consumer services: A tool for tackling VAT evasion?," Journal of Public Economics, Elsevier, vol. 220(C).
  23. Benzarti, Youssef & Harju, Jarkko, 2021. "Can payroll tax cuts help firms during recessions?," Journal of Public Economics, Elsevier, vol. 200(C).
  24. Youssef Benzarti & Alisa Tazhitdinova, 2021. "Do Value-Added Taxes Affect International Trade Flows? Evidence from 30 Years of Tax Reforms," American Economic Journal: Economic Policy, American Economic Association, vol. 13(4), pages 469-489, November.
  25. Campos-Vazquez Raymundo M. & Delgado Victor & Rodas Alexis, 2020. "The effects of a place-based tax cut and minimum wage increase on labor market outcomes," IZA Journal of Labor Policy, Sciendo & Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 10(1), pages 1-24, March.
  26. Youssef Benzarti & Dorian Carloni & Jarkko Harju & Tuomas Kosonen, 2020. "What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes," Journal of Political Economy, University of Chicago Press, vol. 128(12), pages 4438-4474.
  27. Agustin Redonda, 2016. "Tax Expenditures and Sustainability. An Overview," Discussion Notes 1603, Council on Economic Policies.
  28. Florian Dorn & Clemens Fuest & Florian Neumeier, 2020. "After the Big Slump: A Stimulus Package to Support and Recover the Economy," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(07), pages 03-12, July.
  29. Felix Montag & Alina Sagimuldina & Monika Schnitzer, 2021. "Does Tax Policy Work When Consumers Have Imperfect Price Information? Theory and Evidence," CESifo Working Paper Series 9138, CESifo.
  30. Jing Xing & Katarzyna A. Bilicka & Xipei Hou, 2022. "How Distortive are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT," NBER Working Papers 29650, National Bureau of Economic Research, Inc.
  31. Jarkko Harju & Sami Jysmä & Aliisa Koivisto & Tuomas Kosonen, 2023. "Do household tax credits increase consumption? The role of demand elasticity and the extent of demand," Working Papers 8, Finnish Centre of Excellence in Tax Systems Research.
  32. Schnitzer, Monika & Montag, Felix & Sagimuldina, Alina, 2020. "Are temporary value-added tax reductions passed on to consumers? Evidence from Germany’s stimulus," CEPR Discussion Papers 15189, C.E.P.R. Discussion Papers.
  33. Samina Sultan, 2020. "Who Carries the Burden of the Value-Added Tax? Evidence from Germany," CESifo Working Paper Series 8803, CESifo.
  34. Santiago Garriga & Dario Tortarolo, 2020. "Wage effects of employer-mediated transfers," Discussion Papers 2020-08, Nottingham Interdisciplinary Centre for Economic and Political Research (NICEP).
  35. Sieg, Gernot & Wessel, Jan, 2022. "I would if I could: Passing through VAT reductions in the german rail industry," Economics of Transportation, Elsevier, vol. 32(C).
  36. Francesca Parodi, 2024. "Consumption Tax Cuts In A Recession," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 65(1), pages 117-148, February.
  37. Lara Ibarra,Gabriel & Rubião,Rafael Macedo & Simoes Fleury,Eduardo, 2021. "Indirect Tax Incidence in Brazil : Assessing the Distributional Effects of Potential Tax Reforms," Policy Research Working Paper Series 9891, The World Bank.
  38. Miguel Gómez-Antonio & Ignacio del Moral Arce & Miriam Hortas-Rico, 2022. "Are vat reforms an effective tool for promoting the consumption of culture? Evidence from a quasiexperiment in Spain," Working Papers. Collection A: Public economics, governance and decentralization 2203, Universidade de Vigo, GEN - Governance and Economics research Network.
  39. Liu, Xiaoguang & Ji, Qiang & Yu, Jian, 2021. "Sustainable development goals and firm carbon emissions: Evidence from a quasi-natural experiment in China," Energy Economics, Elsevier, vol. 103(C).
  40. Maria Rosaria Alfano & Anna Laura Baraldi & Claudia Cantabene, 2023. "Eppur si muove: an evaluation of museum policy reform in Italy," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 47(1), pages 97-131, March.
  41. Angela Köppl & Simon Loretz & Ina Meyer & Margit Schratzenstaller, 2019. "Effekte eines ermäßigten Mehrwertsteuersatzes für Reparaturdienstleistungen," WIFO Studies, WIFO, number 61957, April.
  42. Lydia Dimitrakopoulou & Christos Genakos & Themistoklis Kampouris & Stella Papadokonstantaki, 2023. "VAT pass-through and competition: evidence from the Greek Islands," CEP Discussion Papers dp1923, Centre for Economic Performance, LSE.
  43. Ván, Bálint & Oláh, Dániel, 2018. "Does VAT Cut Appear on the Menu? – The Consumer Price Impact of Hungarian VAT Decreases of 2016–2017," Public Finance Quarterly, Corvinus University of Budapest, vol. 63(3), pages 355-375.
  44. Nicolás González-Pampillón & Gonzalo Nunez-Chaim & Katharina Ziegler, 2021. "Recovering from the first Covid-19 lockdown: Economic impacts of the UK's Eat Out to Help Out scheme," CEP Covid-19 Analyses cepcovid-19-018, Centre for Economic Performance, LSE.
  45. Georg Schneider & Frank Stähler & Georg U. Thunecke, 2022. "The (Non-)Neutrality of Value-Added Taxation," CESifo Working Paper Series 9663, CESifo.
  46. Lydia Dimitrakopoulou & Christos Genakos & Themistoklis Kampouris & Stella Papadokonstantaki, 2023. "VAT Pass-Through and Competition: Evidence from the Greek Islands," Discussion Papers of DIW Berlin 2039, DIW Berlin, German Institute for Economic Research.
  47. Goeyvaerts, Geert, 2023. "Reconstructing cities: Stimulating redevelopment through the tax code," Regional Science and Urban Economics, Elsevier, vol. 99(C).
  48. Morrow, Peter & Smart, Michael & Swistak, Artur, 2022. "VAT compliance, trade, and institutions," Journal of Public Economics, Elsevier, vol. 208(C).
  49. Felix Montag & Alina Sagimuldina & Monika Schnitzer, 2020. "Are temporary value-added tax reductions passed on to consumers? Evidence from Germany's stimulus," Papers 2008.08511, arXiv.org.
  50. Julio López Laborda & Carmen Marín González & Jorge Onrubia, 2018. "Tipo reducido, superreducido y exenciones en el IVA: una estimación de sus efectos recaudatorios y distributivos a partir de las encuestas de hogares," Studies on the Spanish Economy eee2018-23, FEDEA.
  51. Michael Funke & Raphael Terasa, 2020. "Will Germany's Temporary VAT Tax Rates Cut as Part of the Covid-19 Fiscal Stimulus Package Boost Consumption and Growth?," CESifo Working Paper Series 8765, CESifo.
  52. Clemens Fuest & Florian Neumeier & Daniel Stöhlker, 2020. "The Pass-Through of Temporary VAT Rate Cuts in German Supermarket Retail," ifo Working Paper Series 341, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
  53. Gonzalez Pampillon, Nicolas & Nunez Chaim, Gonzalo & Overman, Henry G., 2022. "The economic impacts of the UK's Eat Out to Help Out scheme," LSE Research Online Documents on Economics 117979, London School of Economics and Political Science, LSE Library.
  54. Arkadiusz Bernal, 2018. "The Value Added Tax Incidence – the Case of the Book Market in CEE Countries," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 68(2), pages 144-164, April.
  55. Florian Dorn & Clemens Fuest & Florian Neumeier, 2020. "After the Great Economic Collapse: Germany’s Stimulus Package to Recover the Economy in Times of Covid-19," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 21(02), pages 38-46, July.
  56. Clemens Fuest & Florian Neumeier & Daniel Stöhlker, 2020. "Die Preiseffekte der Mehrwertsteuersenkung in deutschen Supermärkten: Eine Analyse für mehr als 60 000 Produkte," ifo Schnelldienst Digital, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 1(13), November.
  57. Takeshi Miyazaki, 2021. "Economies of Scope and Local Government Expenditure: Evidence from Creation of Specially Authorized Cities in Japan," Sustainability, MDPI, vol. 13(5), pages 1-22, March.
  58. Clemens Fuest & Florian Neumeier & Daniel Stöhlker, 2021. "The Pass-Through of Temporary VAT Rate Cuts: Evidence from German Supermarket Retail," CESifo Working Paper Series 9149, CESifo.
  59. Rodrigo Mariscal & Alejandro M. Werner, 2018. "The Price and Welfare Effects of The Value-Added Tax: Evidence from Mexico," IMF Working Papers 2018/240, International Monetary Fund.
  60. Papagni, Erasmo & Baraldi, Anna Laura & Alfano, Maria Rosaria, 2023. "Ballot structure and political selection. Evidence from changes in electoral rules," Journal of Comparative Economics, Elsevier, vol. 51(1), pages 324-347.
  61. Simon Loretz & Oliver Fritz, 2021. "Wirkungen der im Zuge der COVID-19-Krise reduzierten Mehrwertsteuersätze. Erfahrungswerte aus rezenten Reformen," WIFO Studies, WIFO, number 67258, April.
  62. Huiqin Li & Shuai Guan & Yongfu Liu, 2022. "Analysis on the Steady Growth Effect of China’s Fiscal Policy from a Dynamic Perspective," Sustainability, MDPI, vol. 14(13), pages 1-15, June.
  63. Thiess Büttner & Frank Hechtner & Boryana Madzharova, 2023. "Taxes and Gender Equality: The Incidence of the ‘Tampon Tax’," CESifo Working Paper Series 10580, CESifo.
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