{"id":30064,"date":"2026-07-28T09:00:00","date_gmt":"2026-07-28T07:00:00","guid":{"rendered":"https:\/\/www.munich-business-school.de\/insights\/?p=30064"},"modified":"2026-07-23T15:59:16","modified_gmt":"2026-07-23T13:59:16","slug":"who-benefits-when-a-tax-gets-cut","status":"publish","type":"post","link":"https:\/\/www.munich-business-school.de\/insights\/en\/2026\/who-benefits-when-a-tax-gets-cut\/","title":{"rendered":"Who benefits when a tax gets cut?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong><strong>The government cuts a tax. The price at checkout doesn&#8217;t move. What happened to your discount?<\/strong><\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\">In the latest WISU issue, our colleague <a href=\"https:\/\/www.munich-business-school.de\/insights\/en\/author\/fbartholomae\/\">Prof. Dr. Florian Bartholomae<\/a> (Munich Business School) tackles a question that keeps resurfacing in political debates: when the state lowers a tax, does the saving actually reach consumers or does it quietly disappear into someone else&#8217;s margin?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The textbook answer sounds almost too simple: it doesn&#8217;t matter who is legally required to pay the tax. What matters is elasticity: how easily each side of the market can walk away from a price change. Whichever side is less able to adjust (the less elastic one) ends up bearing most of the burden, or in the case of a tax cut, keeping most of the benefit.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Prof. Bartholomae puts this to the test with two real, recent German policy interventions:<\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1300\" height=\"1000\" src=\"https:\/\/www.munich-business-school.de\/insights\/wp-content\/uploads\/2026\/07\/Who-benefits-when-a-tax-gets-cut-2.jpg\" alt=\"\" class=\"wp-image-30067\" style=\"aspect-ratio:1.300007689021947;width:357px;height:auto\" srcset=\"https:\/\/www.munich-business-school.de\/insights\/wp-content\/uploads\/2026\/07\/Who-benefits-when-a-tax-gets-cut-2.jpg 1300w, https:\/\/www.munich-business-school.de\/insights\/wp-content\/uploads\/2026\/07\/Who-benefits-when-a-tax-gets-cut-2-800x615.jpg 800w\" sizes=\"auto, (max-width: 1300px) 100vw, 1300px\" \/><\/figure>\n<\/div>\n\n\n<ul class=\"wp-block-list\">\n<li><strong>The fuel tax rebate from 2022: <\/strong>Drivers can barely change their driving habits when fuel prices shift. Demand is stubbornly inelastic. Result: real-world data show close to 100% of the discount on diesel, and around 85% on premium gasoline, was passed straight through to consumers at the pump.<\/li>\n\n\n\n<li><strong>The restaurant VAT cut from 2026:<\/strong> Here the mechanism flips. Demand for eating out is relatively elastic. People simply eat at home more if prices rise. But supply is the inelastic side: restaurants are boxed in by fixed seating, staff, and rent. So when VAT dropped from 19% back to 7% in 2026, menu prices barely moved. A roughly 10% price cut was mathematically possible. Almost none of it showed up on the bill.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Same policy tool. Same government. Wildly different outcomes, because the underlying market structure, not political intent, decides who actually benefits.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The broader point Prof. Bartholomae makes is a sharp one: the public debate about corporate &#8222;greed&#8220; when tax relief doesn&#8217;t reach consumers usually misses the mechanism entirely. It&#8217;s rarely about goodwill or fairness. It&#8217;s about which side of the market can least afford to walk away. Relief packages that ignore elasticity risk missing their own distributional goals by design, not by accident.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A great reminder that behind every &#8222;we&#8217;re cutting taxes to help you&#8220; headline sits a market structure quietly deciding who really gets the money.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Curious? Elasticities are covered in the <a href=\"https:\/\/www.munich-business-school.de\/en\/bachelor\/bachelor-international-business\">BA course &#8222;Microeconomics&#8220;<\/a> right in the first semester. Congratulations to Prof. Dr. Florian Bartholomae on this publication!<\/p>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"1600\" data-id=\"30079\" src=\"https:\/\/www.munich-business-school.de\/insights\/wp-content\/uploads\/2026\/07\/Event-Vorlage-Post-1.png\" alt=\"\" class=\"wp-image-30079\" srcset=\"https:\/\/www.munich-business-school.de\/insights\/wp-content\/uploads\/2026\/07\/Event-Vorlage-Post-1.png 1200w, https:\/\/www.munich-business-school.de\/insights\/wp-content\/uploads\/2026\/07\/Event-Vorlage-Post-1-800x1067.png 800w, https:\/\/www.munich-business-school.de\/insights\/wp-content\/uploads\/2026\/07\/Event-Vorlage-Post-1-1152x1536.png 1152w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"1600\" data-id=\"30082\" src=\"https:\/\/www.munich-business-school.de\/insights\/wp-content\/uploads\/2026\/07\/4.jpg\" alt=\"\" class=\"wp-image-30082\" srcset=\"https:\/\/www.munich-business-school.de\/insights\/wp-content\/uploads\/2026\/07\/4.jpg 1200w, https:\/\/www.munich-business-school.de\/insights\/wp-content\/uploads\/2026\/07\/4-800x1067.jpg 800w, https:\/\/www.munich-business-school.de\/insights\/wp-content\/uploads\/2026\/07\/4-1152x1536.jpg 1152w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n<\/figure>\n\n\n\n<br>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>The government cuts a tax. The price at checkout doesn&#8217;t move. What happened to your discount? In the latest WISU issue, our colleague Prof. Dr. Florian Bartholomae (Munich Business School) tackles a question that keeps <a class=\"mh-excerpt-more\" href=\"https:\/\/www.munich-business-school.de\/insights\/en\/2026\/who-benefits-when-a-tax-gets-cut\/\" title=\"Who benefits when a tax gets cut?\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":72,"featured_media":30073,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2259,1859,5610,2336,2288,1623,11998,3183],"tags":[1857,14311,10511,3015,14305],"coauthors":[685],"class_list":["post-30064","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bachelor","category-bachelor-international-business","category-homepage-en","category-mbs","category-mbs-campus-community","category-mbs-news-en","category-news-en","category-research","tag-bachelor-en","tag-elasticity","tag-microeconomics","tag-publication","tag-taxes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Who benefits when a tax gets cut?<\/title>\n<meta name=\"description\" content=\"Taxes get cut. The price doesn&#039;t move. What happened to your discount? In WISU Prof. Dr. Florian Bartholomae tackles this question.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.munich-business-school.de\/insights\/en\/2026\/who-benefits-when-a-tax-gets-cut\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Who benefits when a tax gets cut?\" \/>\n<meta property=\"og:description\" content=\"Taxes get cut. The price doesn&#039;t move. What happened to your discount? In WISU Prof. Dr. Florian Bartholomae tackles this question.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.munich-business-school.de\/insights\/en\/2026\/who-benefits-when-a-tax-gets-cut\/\" \/>\n<meta property=\"og:site_name\" content=\"Munich Business School Insights\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Munich.Business.School\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-28T07:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.munich-business-school.de\/insights\/wp-content\/uploads\/2026\/07\/Who-benefits-when-a-tax-gets-cut.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1300\" \/>\n\t<meta property=\"og:image:height\" content=\"1000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"MBS\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@MunichBSchool\" \/>\n<meta name=\"twitter:site\" content=\"@MunichBSchool\" \/>\n<meta name=\"twitter:label1\" content=\"Verfasst von\" \/>\n\t<meta name=\"twitter:data1\" content=\"bormannh\" \/>\n\t<meta name=\"twitter:label2\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data2\" content=\"3\u00a0Minuten\" \/>\n\t<meta name=\"twitter:label3\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data3\" content=\"MBS\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/en\\\/2026\\\/who-benefits-when-a-tax-gets-cut\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/en\\\/2026\\\/who-benefits-when-a-tax-gets-cut\\\/\"},\"author\":{\"name\":\"bormannh\",\"@id\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/#\\\/schema\\\/person\\\/fa1cfd79754b58e4b1613f8f21ab502c\"},\"headline\":\"Who benefits when a tax gets cut?\",\"datePublished\":\"2026-07-28T07:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/en\\\/2026\\\/who-benefits-when-a-tax-gets-cut\\\/\"},\"wordCount\":398,\"publisher\":{\"@id\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/en\\\/2026\\\/who-benefits-when-a-tax-gets-cut\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/Who-benefits-when-a-tax-gets-cut.jpg\",\"keywords\":[\"Bachelor\",\"elasticity\",\"Microeconomics\",\"Publication\",\"taxes\"],\"articleSection\":[\"Bachelor\",\"Bachelor International Business\",\"Homepage EN\",\"MBS\",\"MBS Campus &amp; Community\",\"MBS News\",\"News\",\"Research\"],\"inLanguage\":\"de\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/en\\\/2026\\\/who-benefits-when-a-tax-gets-cut\\\/\",\"url\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/en\\\/2026\\\/who-benefits-when-a-tax-gets-cut\\\/\",\"name\":\"Who benefits when a tax gets cut?\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/en\\\/2026\\\/who-benefits-when-a-tax-gets-cut\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/en\\\/2026\\\/who-benefits-when-a-tax-gets-cut\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/Who-benefits-when-a-tax-gets-cut.jpg\",\"datePublished\":\"2026-07-28T07:00:00+00:00\",\"description\":\"Taxes get cut. The price doesn't move. What happened to your discount? In WISU Prof. Dr. Florian Bartholomae tackles this question.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/en\\\/2026\\\/who-benefits-when-a-tax-gets-cut\\\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/en\\\/2026\\\/who-benefits-when-a-tax-gets-cut\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/en\\\/2026\\\/who-benefits-when-a-tax-gets-cut\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/Who-benefits-when-a-tax-gets-cut.jpg\",\"contentUrl\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/Who-benefits-when-a-tax-gets-cut.jpg\",\"width\":1300,\"height\":1000},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/en\\\/2026\\\/who-benefits-when-a-tax-gets-cut\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/en\\\/home\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Contribution Type\",\"item\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/en\\\/category\\\/contribution-type\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"MBS News\",\"item\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/en\\\/category\\\/contribution-type\\\/mbs-news-en\\\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"Who benefits when a tax gets cut?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/#website\",\"url\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/\",\"name\":\"Munich Business School Insights\",\"description\":\"Der Hochschulblog der Munich Business School: News zu Studium, Forschung, Lehre und Wirtschaft\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/#organization\",\"name\":\"Munich Business School\",\"url\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/wp-content\\\/uploads\\\/2018\\\/02\\\/b_MBS.png\",\"contentUrl\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/wp-content\\\/uploads\\\/2018\\\/02\\\/b_MBS.png\",\"width\":567,\"height\":288,\"caption\":\"Munich Business School\"},\"image\":{\"@id\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/Munich.Business.School\\\/\",\"https:\\\/\\\/x.com\\\/MunichBSchool\",\"https:\\\/\\\/www.instagram.com\\\/munichbschool\\\/\",\"https:\\\/\\\/www.linkedin.com\\\/school\\\/388042\\\/\",\"https:\\\/\\\/www.youtube.com\\\/MunichBSchool\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/#\\\/schema\\\/person\\\/fa1cfd79754b58e4b1613f8f21ab502c\",\"name\":\"bormannh\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/bd2a36cb8691ad6200679447ba0516cef354132b0e92937a73a1bb31d05dc89f?s=96&d=mm&r=gbbf3e1412c2233b4971a3b728d7dce28\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/bd2a36cb8691ad6200679447ba0516cef354132b0e92937a73a1bb31d05dc89f?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/bd2a36cb8691ad6200679447ba0516cef354132b0e92937a73a1bb31d05dc89f?s=96&d=mm&r=g\",\"caption\":\"bormannh\"},\"url\":\"https:\\\/\\\/www.munich-business-school.de\\\/insights\\\/author\\\/bormannh\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Who benefits when a tax gets cut?","description":"Taxes get cut. The price doesn't move. What happened to your discount? In WISU Prof. Dr. Florian Bartholomae tackles this question.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.munich-business-school.de\/insights\/en\/2026\/who-benefits-when-a-tax-gets-cut\/","og_locale":"de_DE","og_type":"article","og_title":"Who benefits when a tax gets cut?","og_description":"Taxes get cut. The price doesn't move. What happened to your discount? In WISU Prof. Dr. Florian Bartholomae tackles this question.","og_url":"https:\/\/www.munich-business-school.de\/insights\/en\/2026\/who-benefits-when-a-tax-gets-cut\/","og_site_name":"Munich Business School Insights","article_publisher":"https:\/\/www.facebook.com\/Munich.Business.School\/","article_published_time":"2026-07-28T07:00:00+00:00","og_image":[{"width":1300,"height":1000,"url":"https:\/\/www.munich-business-school.de\/insights\/wp-content\/uploads\/2026\/07\/Who-benefits-when-a-tax-gets-cut.jpg","type":"image\/jpeg"}],"author":"MBS","twitter_card":"summary_large_image","twitter_creator":"@MunichBSchool","twitter_site":"@MunichBSchool","twitter_misc":{"Verfasst von":"bormannh","Gesch\u00e4tzte Lesezeit":"3\u00a0Minuten","Written by":"MBS"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.munich-business-school.de\/insights\/en\/2026\/who-benefits-when-a-tax-gets-cut\/#article","isPartOf":{"@id":"https:\/\/www.munich-business-school.de\/insights\/en\/2026\/who-benefits-when-a-tax-gets-cut\/"},"author":{"name":"bormannh","@id":"https:\/\/www.munich-business-school.de\/insights\/#\/schema\/person\/fa1cfd79754b58e4b1613f8f21ab502c"},"headline":"Who benefits when a tax gets cut?","datePublished":"2026-07-28T07:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.munich-business-school.de\/insights\/en\/2026\/who-benefits-when-a-tax-gets-cut\/"},"wordCount":398,"publisher":{"@id":"https:\/\/www.munich-business-school.de\/insights\/#organization"},"image":{"@id":"https:\/\/www.munich-business-school.de\/insights\/en\/2026\/who-benefits-when-a-tax-gets-cut\/#primaryimage"},"thumbnailUrl":"https:\/\/www.munich-business-school.de\/insights\/wp-content\/uploads\/2026\/07\/Who-benefits-when-a-tax-gets-cut.jpg","keywords":["Bachelor","elasticity","Microeconomics","Publication","taxes"],"articleSection":["Bachelor","Bachelor International Business","Homepage EN","MBS","MBS Campus &amp; Community","MBS News","News","Research"],"inLanguage":"de"},{"@type":"WebPage","@id":"https:\/\/www.munich-business-school.de\/insights\/en\/2026\/who-benefits-when-a-tax-gets-cut\/","url":"https:\/\/www.munich-business-school.de\/insights\/en\/2026\/who-benefits-when-a-tax-gets-cut\/","name":"Who benefits when a tax gets cut?","isPartOf":{"@id":"https:\/\/www.munich-business-school.de\/insights\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.munich-business-school.de\/insights\/en\/2026\/who-benefits-when-a-tax-gets-cut\/#primaryimage"},"image":{"@id":"https:\/\/www.munich-business-school.de\/insights\/en\/2026\/who-benefits-when-a-tax-gets-cut\/#primaryimage"},"thumbnailUrl":"https:\/\/www.munich-business-school.de\/insights\/wp-content\/uploads\/2026\/07\/Who-benefits-when-a-tax-gets-cut.jpg","datePublished":"2026-07-28T07:00:00+00:00","description":"Taxes get cut. The price doesn't move. What happened to your discount? In WISU Prof. Dr. Florian Bartholomae tackles this question.","breadcrumb":{"@id":"https:\/\/www.munich-business-school.de\/insights\/en\/2026\/who-benefits-when-a-tax-gets-cut\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.munich-business-school.de\/insights\/en\/2026\/who-benefits-when-a-tax-gets-cut\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.munich-business-school.de\/insights\/en\/2026\/who-benefits-when-a-tax-gets-cut\/#primaryimage","url":"https:\/\/www.munich-business-school.de\/insights\/wp-content\/uploads\/2026\/07\/Who-benefits-when-a-tax-gets-cut.jpg","contentUrl":"https:\/\/www.munich-business-school.de\/insights\/wp-content\/uploads\/2026\/07\/Who-benefits-when-a-tax-gets-cut.jpg","width":1300,"height":1000},{"@type":"BreadcrumbList","@id":"https:\/\/www.munich-business-school.de\/insights\/en\/2026\/who-benefits-when-a-tax-gets-cut\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.munich-business-school.de\/insights\/en\/home\/"},{"@type":"ListItem","position":2,"name":"Contribution Type","item":"https:\/\/www.munich-business-school.de\/insights\/en\/category\/contribution-type\/"},{"@type":"ListItem","position":3,"name":"MBS News","item":"https:\/\/www.munich-business-school.de\/insights\/en\/category\/contribution-type\/mbs-news-en\/"},{"@type":"ListItem","position":4,"name":"Who benefits when a tax gets cut?"}]},{"@type":"WebSite","@id":"https:\/\/www.munich-business-school.de\/insights\/#website","url":"https:\/\/www.munich-business-school.de\/insights\/","name":"Munich Business School Insights","description":"Der Hochschulblog der Munich Business School: News zu Studium, Forschung, Lehre und Wirtschaft","publisher":{"@id":"https:\/\/www.munich-business-school.de\/insights\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.munich-business-school.de\/insights\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"},{"@type":"Organization","@id":"https:\/\/www.munich-business-school.de\/insights\/#organization","name":"Munich Business School","url":"https:\/\/www.munich-business-school.de\/insights\/","logo":{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.munich-business-school.de\/insights\/#\/schema\/logo\/image\/","url":"https:\/\/www.munich-business-school.de\/insights\/wp-content\/uploads\/2018\/02\/b_MBS.png","contentUrl":"https:\/\/www.munich-business-school.de\/insights\/wp-content\/uploads\/2018\/02\/b_MBS.png","width":567,"height":288,"caption":"Munich Business School"},"image":{"@id":"https:\/\/www.munich-business-school.de\/insights\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Munich.Business.School\/","https:\/\/x.com\/MunichBSchool","https:\/\/www.instagram.com\/munichbschool\/","https:\/\/www.linkedin.com\/school\/388042\/","https:\/\/www.youtube.com\/MunichBSchool"]},{"@type":"Person","@id":"https:\/\/www.munich-business-school.de\/insights\/#\/schema\/person\/fa1cfd79754b58e4b1613f8f21ab502c","name":"bormannh","image":{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/secure.gravatar.com\/avatar\/bd2a36cb8691ad6200679447ba0516cef354132b0e92937a73a1bb31d05dc89f?s=96&d=mm&r=gbbf3e1412c2233b4971a3b728d7dce28","url":"https:\/\/secure.gravatar.com\/avatar\/bd2a36cb8691ad6200679447ba0516cef354132b0e92937a73a1bb31d05dc89f?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/bd2a36cb8691ad6200679447ba0516cef354132b0e92937a73a1bb31d05dc89f?s=96&d=mm&r=g","caption":"bormannh"},"url":"https:\/\/www.munich-business-school.de\/insights\/author\/bormannh\/"}]}},"_links":{"self":[{"href":"https:\/\/www.munich-business-school.de\/insights\/wp-json\/wp\/v2\/posts\/30064","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.munich-business-school.de\/insights\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.munich-business-school.de\/insights\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.munich-business-school.de\/insights\/wp-json\/wp\/v2\/users\/72"}],"replies":[{"embeddable":true,"href":"https:\/\/www.munich-business-school.de\/insights\/wp-json\/wp\/v2\/comments?post=30064"}],"version-history":[{"count":5,"href":"https:\/\/www.munich-business-school.de\/insights\/wp-json\/wp\/v2\/posts\/30064\/revisions"}],"predecessor-version":[{"id":30103,"href":"https:\/\/www.munich-business-school.de\/insights\/wp-json\/wp\/v2\/posts\/30064\/revisions\/30103"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.munich-business-school.de\/insights\/wp-json\/wp\/v2\/media\/30073"}],"wp:attachment":[{"href":"https:\/\/www.munich-business-school.de\/insights\/wp-json\/wp\/v2\/media?parent=30064"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.munich-business-school.de\/insights\/wp-json\/wp\/v2\/categories?post=30064"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.munich-business-school.de\/insights\/wp-json\/wp\/v2\/tags?post=30064"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.munich-business-school.de\/insights\/wp-json\/wp\/v2\/coauthors?post=30064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}