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@article{ Böhringer2010,
 title = {Economic effects of VAT reforms in Germany},
 author = {Böhringer, Christoph and Boeters, Stefan and Kraus, Margit and Büttner, Thiess},
 journal = {Applied Economics},
 number = {17},
 pages = {2165-2182},
 volume = {42},
 year = {2010},
 doi = {https://doi.org/10.1080/00036840701857952},
 urn = {https://nbn-resolving.org/urn:nbn:de:0168-ssoar-256860},
 abstract = {In the tax policy debate, differentiation of value-added taxes is often justified
by distributional concerns. Our quantitative analysis for Germany indicates
that such concerns are misplaced. We find that the abolition of VAT differentiation
has only negligible redistributive effects. Instead, reduced VAT are
found to act as industry-specific subsidies. Whereas the overall welfare effects
of pure VAT reforms are very small, a revenue-neutral introduction of a harmonised
VAT combined with reductions in the marginal income tax rates or
social security contributions turns out to yield substantial welfare gains for
all households.},
}