Evaluierung der Mehrwertsteuererhöhung im Zuge der Steuerreform 2015/16

As part of the financing of the tax reform 2015-16 the reduced V.A.T. rate has been increase to 13 percent in some selected areas. Aim of the study is an ex-post evaluation of the effects of this tax reform on prices, demand and macroeconomic performance in the affected sectors.