In this article, I analyze whether German gasoline stations passed on the gasoline tax reduction to consumers. I use a difference-in-differences approach with France as the control group, as well as data for all countries in the European Union. The German fuel discount was in effect from June to August 2022. As I am the first to use complete French and German high-frequency data for the entire treatment period, I can examine how the pass-through of the tax cut evolved over time, varied for different brands, and in various geographic regions. I find a substantial variance in pass-through rates over time and space. On average, the pass-through of the fuel discount was very high but remained incomplete for all fuel types. The pass-through rates were systematically lower in rural regions and in the south of Germany.

中文翻译：

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德国的燃油折扣是否转嫁给了消费者？


在本文中，我分析了德国加油站是否将汽油税减免转嫁给了消费者。我使用双重差分方法，以法国为对照组，以及欧盟所有国家的数据。德国燃料折扣于 2022 年 6 月至 8 月生效。由于我是第一个在整个治疗期间使用完整的法国和德国高频数据的人，因此我可以研究减税的转嫁是如何随着时间的推移而演变的，因品牌不同，在不同的地理区域而异。我发现传递率随时间和空间存在很大差异。平均而言，燃料折扣的传递率非常高，但对于所有燃料类型来说，仍然不完整。农村地区和德国南部的直通率系统性地较低。