Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/311228 
Erscheinungsjahr: 
2023
Quellenangabe: 
[Journal:] International Tax and Public Finance [ISSN:] 1573-6970 [Volume:] 31 [Issue:] 1 [Publisher:] Springer US [Place:] New York, NY [Year:] 2023 [Pages:] 160-202
Verlag: 
Springer US, New York, NY
Zusammenfassung: 
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.
Schlagwörter: 
VAT
Pass-through
Hygiene products
Retail competition
Gender equality
Rounding effects
Tampon tax
JEL: 
H22
H25
H32
K34
L81
Persistent Identifier der Erstveröffentlichung: 
Creative-Commons-Lizenz: 
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Dokumentart: 
Article
Dokumentversion: 
Published Version

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