Dokument: VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products

Titel:	VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products
URL für Lesezeichen:	https://docserv.uni-duesseldorf.de/servlets/DocumentServlet?id=68932
URN (NBN):	urn:nbn:de:hbz:061-20250307-090801-4
Kollektion:	Publikationen
Sprache:	Englisch
Dokumententyp:	Wissenschaftliche Texte » Artikel, Aufsatz
Medientyp:	Text
Autoren:	Frey, Alisa [Autor] Haucap, Justus [Autor]
Dateien:	[Dateien anzeigen] Adobe PDF [Details] 1,42 MB in einer Datei [ZIP-Datei erzeugen] Dateien vom 07.03.2025 / geändert 07.03.2025
Stichwörter:	VAT, Retail competition, Rounding effects, Pass-through, Gender equality, Tampon tax, Hygiene products
Beschreibung:	This paper examines the price effects of a VAT (value-added tax) reduction for menstrual hygiene products in Germany. Several aspects make this VAT reduction particularly interesting: the reduction is exogenous to economic conditions, the reduction was substantial and permanent, and demand can be assumed to be inelastic. We find that the VAT reduction was completely passed through to consumers. In fact, pass-through rates of significantly more than 100% can be observed. We find that the excess pass-through occurred in relatively competitive market segments, and that it is almost fully explained by retailers rounding down prices after the reduction.
Rechtliche Vermerke:	Originalveröffentlichung: Frey, A., & Haucap, J. (2023). VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products. International Tax and Public Finance, 31(1), 160–202. https://doi.org/10.1007/s10797-023-09813-w
Lizenz:	Dieses Werk ist lizenziert unter einer Creative Commons Namensnennung 4.0 International Lizenz
Fachbereich / Einrichtung:	Wirtschaftswissenschaftliche Fakultät
Dokument erstellt am:	07.03.2025
Dateien geändert am:	07.03.2025