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008			250227t2024 xxk||||| |||| 00| 0 eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_971996 _aGerster, Andreas
245	1	0	_aEnergy tax exemptions and industrial production _c Andreas Gerster and Stefan Lamp
504			_aBibliografía
520			_aThis paper investigates the impact of a large electricity tax exemption on production levels, employment and input choices in the German manufacturing industry. For two policy designs, we show that exempted plants increase their electricity use. This effect is larger under a notched exemption policy, where passing an eligibility threshold yields infra-marginal benefits, compared to a policy without such benefits. We detect no significant impact of the exemptions on production levels, export shares and employment. Using counterfactual simulations, we document that notched policies substantially distort firms’ production input choices when financial stakes are high and compliance costs are low.
650		4	_944038 _aEXENCIONES TRIBUTARIAS
650		4	_966819 _aIMPUESTO SOBRE EL VALOR DE LA PRODUCCIÓN DE LA ENERGÍA ELÉCTRICA
650		4	_947674 _aMANUFACTURAS
650		4	_947882 _aOFERTA Y DEMANDA
650		4	_925193 _aALEMANIA
700	1		_972359 _aLamp, Stefan
773	0		_9172703 _oOP 282/2024/663 _tThe Economic Journal _w(IEF)330 _x 0013-0133 [papel] _g v. 134, n. 663, October 2024, p. 2803-2834.
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