Thank you!😀

Thank you!

4) (continued) Our study, does not find any evidence of this. Moreover, our findings suggest that media can play an important role in drawing attention to the campaign and the products.

For more, please check out dx.doi.org/10.2139/ssrn...
and/or the official version when published!

4) In sum, our results support the argument that VAT policies aimed at benefiting consumers can be successful. In policy discussions of such measures, critics often argue that firms don't pass on tax cuts or that they negatively incorporate subsidies to consumers in their prices.

3) Also, we find that the anticipation effect is already of a similar magnitude, as retailers cut prices as soon as the law is passed, rather than waiting for it to go into effect. This also fits with our finding that media attention had an impact on the pass-through rate.

2) We find that the VAT pass-through is even more than 100 percent and exceeds by 11.4 percent in our baseline regression. This excess can be explained by rounding effects.

1) We examine the impact of the VAT reduction on menstrual products and how the tax reduction is passed through. Using retail prices, we analyze the price level before the parliamentary decision and after the implementation of the VAT reduction (plus a transition period).

While waiting for the final publication you can find and download the paper here: dx.doi.org/10.2139/ssrn...

I had the idea to study the effects of this natural experiment in the first semester of my PhD, and I am proud that it has now found a home!

Here are the main take-aways: