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  1. The pass-through of temporary VAT rate cuts
    evidence from German retail prices
    Autor*in: Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel
    Erschienen: [2020]
    Verlag:  ifo Institute - Leibniz Institute for Economic Research at the University of Munich, Munich, Germany

    On 1 July 2020, value added tax (VAT) rates were reduced in Germany to fight the economic consequences of the Corona pandemic. The VAT rate reduction is temporary as rates will return to their previous level on 1 January 2021. We study the effects of... mehr

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 402
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    On 1 July 2020, value added tax (VAT) rates were reduced in Germany to fight the economic consequences of the Corona pandemic. The VAT rate reduction is temporary as rates will return to their previous level on 1 January 2021. We study the effects of the temporary VAT rate cut on German supermarket retail prices using an extensive webscrapped data set covering the daily prices of roughly 190,000 products. To identify the causal price effects, we compare the development of prices in Germany to those in Austria. Our findings indicate a nearly full pass-through of the VAT rate reduction on prices. On average, prices in German supermarket retail decreased by 2% after the implementation of the VAT rate reduction. We also provide evidence that prices in more competitive product markets decreased to a larger extent.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/226805
    Schriftenreihe: Ifo working papers ; 341 (2020)
    Umfang: 1 Online-Ressource (circa 17 Seiten), Illustrationen
  2. The pass-through of temporary VAT rate cuts
    evidence from German supermarket retail
    Autor*in: Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel
    Erschienen: June 2021
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    On 3 June 2020, the German government announced a temporary value added tax (VAT) rate reduction. VAT rates were reduced on 1 July 2020 and went back to their previous level on 1 January 2021. We study the price effects of the temporary VAT rate... mehr

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 63
    Fernleihe:
    keine Fernleihe

     

    On 3 June 2020, the German government announced a temporary value added tax (VAT) rate reduction. VAT rates were reduced on 1 July 2020 and went back to their previous level on 1 January 2021. We study the price effects of the temporary VAT rate reduction using a web-scraped data set covering the daily prices of roughly 130,000 supermarket products. To identify the causal price effects, we compare the development of prices in Germany to those in Austria. Our findings indicate an asymmetric price response to the VAT rate cut and subsequent increase. The reduction of VAT rates led to a price decrease of roughly 1.3%, implying that about 70% of the tax cut were passed on to consumers. In contrast, the price effect of the VAT increase was only about half that size. We also study the link between tax incidence and the intensity of competition. Pass-through of the VAT reduction was higher in product groups with a large number of competing products. We rationalize this finding by analyzing consumption tax incidence in the ‘love of variety’ model of consumption.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/236691
    Auflage/Ausgabe: First draft: November 2020, this version: June 2021
    Schriftenreihe: CESifo working paper ; no. 9149 (2021)
    Schlagworte: value added tax; tax incidence; fiscal policy; price effects; competition
    Umfang: 1 Online-Ressource (circa 45 Seiten), Illustrationen
  3. Determinants and implications of local fiscal policy
    Autor*in: Stöhlker, Daniel
    Erschienen: 2021
    Verlag:  Universitätsbibliothek der Ludwig-Maximilians-Universität, München

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    Universitätsbibliothek Braunschweig
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    Staats- und Universitätsbibliothek Bremen
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    Universitätsbibliothek Clausthal
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    Fachhochschule Erfurt, Hochschulbibliothek
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
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    Technische Universität Hamburg, Universitätsbibliothek
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    Bibliothek der Hochschule Hannover
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    Bibliothek im Kurt-Schwitters-Forum
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    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Zentrale Hochschulbibliothek Lübeck
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    Leuphana Universität Lüneburg, Medien- und Informationszentrum, Universitätsbibliothek
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    Hochschule Magdeburg-Stendal, Hochschulbibliothek
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    Hochschule Osnabrück, Bibliothek Campus Westerberg
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    Hochschule Magdeburg-Stendal, Standort Stendal, Bibliothek
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    UB Weimar
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    Quelle: Verbundkataloge
    Beteiligt: Fuest, Clemens (AkademischeR BetreuerIn)
    Sprache: Englisch
    Medientyp: Dissertation
    Format: Online
    Weitere Identifier:
    Umfang: 1 Online-Ressource (circa 101 Seiten), Illustrationen
    Bemerkung(en):

    Dissertation, Ludwig-Maximilians-Universität München, 2021
  4. Tax cuts starve the beast!
    evidence from Germany
    Autor*in: Fuest, Clemens; Neumeier, Florian; Stöhlker, Daniel
    Erschienen: [2019]
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    The 'starving the beast' hypothesis claims that tax cuts lead to lower public spending, rather than higher debt levels and higher taxes in the future. This paper uses the institutional setting of German fiscal federalism to its advantage in order to... mehr

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    The 'starving the beast' hypothesis claims that tax cuts lead to lower public spending, rather than higher debt levels and higher taxes in the future. This paper uses the institutional setting of German fiscal federalism to its advantage in order to explore how fiscal policy reacts to exogenous tax revenue shocks. We use panel data from the German states covering the period from 1992 to 2011, and assess to what extent exogenous changes in tax revenues affect aggregate public expenditure as well as specific sub-categories of government spending. Applying the narrative approach pioneered by Romer and Romer (2009), we construct a measure of exogenous tax shocks. This allows us to identify the causal effect of tax changes on fiscal policy. Our results suggest that an exogenous decrease in tax revenues triggers a reduction in public spending of roughly the same amount, with a delay of two to three years. We find that a revenue decline of one Euro reduces public spending on administration and, with a larger delay, social security, by 30 to 45 cents in each case. Spending on infrastructure declines by ten cents. We find no significant effects on spending on education, legal protection and public safety, or culture.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/215011
    Schriftenreihe: Array ; no. 8009 (December 2019)
    Umfang: 1 Online-Ressource (circa 26 Seiten), Illustrationen
  5. The drivers of revenue productivity
    a new decomposition analysis with firm-level data
    Autor*in: Di Mauro, Filippo; Mion, Giordano; Stöhlker, Daniel
    Erschienen: [2017]
    Verlag:  European Central Bank, Frankfurt am Main, Germany

    This paper aims to derive a methodology to decompose aggregate revenue TFP changes over time into four different components - namely physical TFP, mark-ups, quality and production scale. The new methodology is applied to a panel of EU countries and... mehr

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 534 (2014)
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    This paper aims to derive a methodology to decompose aggregate revenue TFP changes over time into four different components - namely physical TFP, mark-ups, quality and production scale. The new methodology is applied to a panel of EU countries and manufacturing industries over the period 2006-2012. In summary, patterns of measured revenue productivity have been broadly similar across EU countries, most notably when we group them into stressed (Italy, Spain and Slovenia) and non-stressed countries (Belgium, Finland, France and Germany). In particular, measured revenue productivity drops for both groups by about 6 percent during the recent crisis. More specifically, for both stressed and non-stressed countries the drop in revenue productivity was accompanied by a substantial dip in the proxy we use for TFP in quantity terms, as well as by a strong reduction in mark-ups. Demand also suffered a conspicuous decline. Our results suggest that non-stressed countries seem to enjoy a stronger recovery in terms of fundamentals like quantity TFP, demand and mark-ups than stressed countries. Yet, their overall performance in terms of revenue TFP recovery does not necessarily align with the above analysis which is due to some possible deterioration in the resource reallocation, signalled in our framework from the lower covariance between the two components we split revenue TFP.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9789289927369
    Weitere Identifier:
    hdl: 10419/154447
    Schriftenreihe: Working paper series / European Central Bank ; no 2014 (February 2017)
    Umfang: 1 Online-Ressource (circa 26 Seiten), Illustrationen
  6. Quality of local public good provision and rlectoral support
    Autor*in: Stöhlker, Daniel
    Erschienen: 2019
    Verlag:  Verein für Socialpolitik, [Leipzig]

    Do voters value the quality of local public goods, such as whether pavements are clean, whether benches in the park need repair, or whether local roads are in good shape? Using almost 150,000 geo-located complaints that were posted on the... mehr

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    Do voters value the quality of local public goods, such as whether pavements are clean, whether benches in the park need repair, or whether local roads are in good shape? Using almost 150,000 geo-located complaints that were posted on the complaint-platform FixMyStreet.com between 2007 and 2011, I compute quality indicators for all 8,500 local wards that comprise the whole of England. The results provide compelling evidence for both a strong rewarding and a punishment effect: In wards with positive quality indicators, such as a large fraction of complaints that are solved within 30 days, the incumbent party has statistically and economically significantly higher chances of being re-elected. On the contrary, if the local area features a large share of complaints that is solved only after twelve months or never, the probability that the incumbent party is voted out of office is increased by up to seven percentage points. The results also document a considerable short-run memory of voters as suggested by the fact that good and bad performance indicators more than two to three months away from election day have no statistically significant impact anymore on the chances of re-election. The results are robust to the inclusion of various important co-variates at the ward-level taken from the official Census in 2011 and provide new insights into the link between local governmental spending and voting behavior.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/203592
    Schriftenreihe: Array ; Array
    Umfang: 1 Online-Ressource (circa 11 Seiten), Illustrationen