Wird die Umsatzsteuer überwälzt? Eine empirische Studie der Preispolitik im deutschen Hotelgewerbe
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References listed on IDEAS
- Besley, Timothy J. & Rosen, Harvey S., 1999. "Sales Taxes and Prices: An Empirical Analysis," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(2), pages 157-178, June.
- Stefan Boeters & Christoph Bohringer & Thiess Buttner & Margit Kraus, 2010. "Economic effects of VAT reforms in Germany," Applied Economics, Taylor & Francis Journals, vol. 42(17), pages 2165-2182.
- Ricardo Batista Politi & Enlinson Mattos, 2011. "Ad-valorem tax incidence and after-tax price adjustments: evidence from Brazilian basic basket food," Canadian Journal of Economics, Canadian Economics Association, vol. 44(4), pages 1438-1470, November.
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More about this item
KeywordsUmsatzsteuer; Steuerreform; Steuerinzidenz; Steuerlast; VAT; Tax Reform; Tax Incidence; Tax Burden;
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- L83 - Industrial Organization - - Industry Studies: Services - - - Sports; Gambling; Restaurants; Recreation; Tourism
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