Spatial Competition and Pass-through of Fuel Taxes: Evidence from a Quasi-natural Experiment in Germany; Online-Appendix 2024

Frederik von Waldow and Heike Link

No 116, Data Documentation from DIW Berlin, German Institute for Economic Research

Abstract: This paper analyses determinants of pass-through for Germany’s 2022 temporary fuel discount at its implementation and subsequent termination. Based on a unique dataset of fuel station characteristics and prices, we employ a two-stage Regression Discontinuity in Time (RDiT) methodology to estimate spatial pass-through variation. Our findings indicate that horizontal and vertical market structures exert an asymmetric influence on tax pass-through. Competitive pressure enhances price responsiveness to tax reductions, whereas we find the opposite pattern for the tax increase. Furthermore, independence from upstream markets is associated with lower tax pass-through, indicating the presence of double marginalization.

Keywords: gasoline prices; fuel taxation; spatial competition; tax pass-through; regression discontinuity in time (search for similar items in EconPapers)
Pages: 16 p.
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:diw:diwddc:dd116

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