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Mehrwertsteuer für Lebensmittel auf null senken
[Reduce VAT on Food to Zero]

Author

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  • Lukas Scholle

    (Deutscher Bundestag)

Abstract

The economic consequences of the war in Ukraine are taking a toll on goods prices in Germany and elsewhere. Prices on energy inputs to production, heating and mobility have risen sharply as well as food prices. As a possible policy response to these rising prices, the reduction of the VAT to zero on basic food is being discussed. In the debate many counter-arguments like the pass-through rate, the distributional effects and the financing have come up. In this paper, I argue that these points of critique hardly stand up to closer scrutiny. Both theoretical and practical arguments suggest that reducing the VAT to zero is an appropriate measure to mitigate inflation and provide relief.

Suggested Citation

  • Lukas Scholle, 2022. "Mehrwertsteuer für Lebensmittel auf null senken [Reduce VAT on Food to Zero]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 102(6), pages 492-494, June.
    • Handle: RePEc:spr:wirtsc:v:102:y:2022:i:6:d:10.1007_s10273-022-3221-5
    DOI: 10.1007/s10273-022-3221-5
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    References listed on IDEAS

    as
    1. Stefan Bach & Jakob Knautz, 2022. "Hohe Energiepreise: Ärmere Haushalte werden trotz Entlastungspaketen stärker belastet als reichere Haushalte," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 89(17), pages 243-251.
    2. Stefan Bach & Niklas Isaak, 2017. "Senkung der Mehrwertsteuer entlastet untere und mittlere Einkommen am stärksten," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 84(31), pages 627-634.
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    More about this item

    Keywords

    H20; H23;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

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