References: Amiti, M., Itskhoki, O., Konings, J., 2014. Importers, Exporters, and Exchange Rate Disconnect. American Economic Review 104, 1942–1978. doi:10.1257/aer.104.7.1942. Anil, A., Arregui, N., Black, S., Celasun, O., Iakova, D., Mineshima, A., Mylonas, V., Parry, I., Teodoru, I., Zhunussova, K., 2022. Surging Energy Prices in Europe in the Aftermath of the War: How to Support the Vulnerable and Speed up the Transition Away from Fossil Fuels. URL: https://www.imf.org/en/Publications/WP/Issues/2022/07/28/Surging-Energy-Prices-in-Europe-in-the-Aftermath-of-the-War-How-to-Support-the-Vuln Arocena, P., Bello-Pintado, A., Contín-Pilart, I., 2023. Automotive fuel prices at branded and unbranded service stations: differences in the impact of seller density, brand concentration and search costs. Energy Sources, Part B: Economics, Planning, and Policy 18. doi:10.1080/15567249.2023.2189330. Asane-Otoo, E., Dannemann, B.C., 2022. Rockets and Feathers Revisited: Asymmetric Retail Gasoline Pricing in the Era of Market Transparency. The Energy Journal 43, 103–122. doi:10.5547/01956574.43.6.easa. Bacon, R.W., 1991. Rockets and feathers: the asymmetric speed of adjustment of UK retail gasoline prices to cost changes. Energy Economics 13, 211–218. doi:10.1016/0140-9883(91)90022-R. Bajo-Buenestado, R., Borrella-Mas, M., 2019. Passing-through taxes beyond borders with a cobra effect. Journal of Public Economics 177, 104040. doi:10.1016/J.JPUBECO.2019.06.008. Bajo-Buenestado, R., Borrella-Mas, M., 2022. The Heterogeneous Tax Pass-Through Under Different Vertical Relationships. The Economic Journal 132, 1684–1708. doi:10.1093/ej/ueac007. Balaguer, J., Ripollés, J., 2016. Asymmetric fuel price responses under heterogeneity. Energy Economics 54, 281–290. doi:10.1016/J.ENECO.2015.12.006. Balaguer, J., Ripollés, J., 2020. Do classes of gas stations contribute differently to fuel prices? Evidence to foster effective competition in Spain. Energy Policy 139, 111315. doi:10.1016/J.ENPOL.2020.111315. Balaguer, J., Ripollés, J., 2024. Assessing a fuel subsidy: Dynamic effects on retailer pricing and pass-through to consumers. Energy Economics 138, 107846. doi:10.1016/J.ENECO.2024.107846. Barron, J.M., Taylor, B.A., Umbeck, J.R., 2004. Number of sellers, average prices, and price dispersion. International Journal of Industrial Organization 22, 1041–1066. doi:10.1016/J.IJINDORG.2004.05.001. Bello, A., Contín-Pilart, I., Palacios, M.B., 2018. Pricing and Margins in the Retail Automotive Fuel Market: Empirical Evidence from Spain. The Energy Journal 39, 57–78. doi:10.5547/01956574.39.SI1.abel. Berezvai, Z., Helfrich, D., 2024. The impact of a short-term fuel price cap on market prices after its removal: Evidence from Hungary. Energy Strategy Reviews 54, 101472. doi:10.1016/J.ESR.2024.101472. Bernardo, V., 2018. The effect of entry restrictions on price: evidence from the retail gasoline market. Journal of Regulatory Economics 53, 75–99. doi:10.1007/s11149-017-9349-3. Chang, Y., 2024. Heterogeneous Tax-Cut Pass-Through and Market Structure. Review of Industrial Organization doi:10.1007/s11151-024-09986-6. CNMC, 2024. BOLETÍN INFORMATIVO DE LA DISTRIBUCIÓN DE CARBURANTES EN ESTACIONES DE SERVICIO. ENERO 2024. URL: https://www.cnmc.es/sites/default/files/5218929.pdf Dovern, J., Frank, J., Glas, A., Müller, L.S., Perico Ortiz, D., 2023. Estimating pass-through rates for the 2022 tax reduction on fuel prices in Germany. Energy Economics 126, 106948. doi:10.1016/J.ENECO.2023.106948. Drolsbach, C.P., Gail, M.M., Klotz, P.A., 2023. Pass-through of temporary fuel tax reductions: Evidence from Europe. Energy Policy 183, 113833. doi:10.1016/J.ENPOL.2023.113833. Escribano, A., Torrado, M., 2018. Nonlinear and asymmetric pricing behaviour in the Spanish gasoline market. Studies in Nonlinear Dynamics & Econometrics 22. doi:10.1515/snde-2017-0065. Fetter, D.K., 2013. How Do Mortgage Subsidies Affect Home Ownership? Evidence from the Mid-Century GI Bills. American Economic Journal: Economic Policy 5, 111–147. doi:10.1257/pol.5.2.111. Frondel, M., Thiel, P., Vance, C., 2024. Heterogeneous Pass-through over Space and Time: The Case of Germany’s Fuel Tax Discount. SSRN Electronic Journal doi:10.2139/ssrn.4785571. García-Miralles, E., 2023. Medidas de apoyo frente a la crisis energética y al repunte de la inflación: un análisis del coste y de los efectos distribucionales de algunas de las actuaciones desplegadas según su grado de focalización. Boletín Económico doi:10.53479/29651. González, X., Moral, M.J., 2023. Competition and Competitors: Evidence from the Retail Fuel Market. The Energy Journal 44, 163–188. doi:10.5547/01956574.44.6.xgon. González, X., Moral, M.J., 2024. Tax Pass-Through and Market Power in the Retail Fuel Industry. URL: https://drive.google.com/file/d/11I08zq80Tp0H6j3xEcqrCjUVdS7ZiGAk/view?pli=1 Harju, J., Kosonen, T., Laukkanen, M., Palanne, K., 2022. The heterogeneous incidence of fuel carbon taxes: Evidence from station-level data. Journal of Environmental Economics and Management 112, 102607. doi:10.1016/J.JEEM.2021.102607. Imbens, G., Kalyanaraman, K., 2012. Optimal Bandwidth Choice for the Regression Discontinuity Estimator. The Review of Economic Studies 79, 933–959. doi:10.1093/restud/rdr043. Imbens, G.W., Lemieux, T., 2008. Regression discontinuity designs: A guide to practice. Journal of Econometrics 142, 615–635. doi:10.1016/J.JECONOM.2007.05.001. Iraizoz, A., Labeaga, J.M., 2022. Incidence and Avoidance Effects of Spatial Fuel Tax Differentials: Evidence using Regional Tax Variation in Spain. URL: https://shs.hal.science/halshs-03789430 Jiménez, J.L., Perdiguero, J., Cazorla-Artiles, J.M., 2024. The pass-through of subsidizing petrol consumption: the case of Spain. SERIEs doi:10.1007/s13209-024-00302-9. Kahl, M.P., 2024. Was the German fuel discount passed on to consumers? Energy Economics 138, 107843. doi:10.1016/j.eneco.2024.107843. Labandeira, X., Labeaga, J., López-Otero, X., 2022. Cambio Climático, Fiscalidad y Compensaciones Distributivas. URL: https://labandeira.eu/publicacions/wpefe0222.pdf Labandeira, X., Labeaga, J.M., López-Otero, X., 2017. A meta-analysis on the price elasticity of energy demand. Energy Policy 102, 549–568. doi:10.1016/j.enpol.2017.01.002. Montag, F., Mamrak, R., Sagimuldina, A., Schnitzer, M., 2023. Imperfect Price Information, Market Power, and Tax Pass-Through. SSRN Electronic Journal doi:10.2139/ssrn.4622647. Perdiguero, J., Jiménez, J.L., 2021. Price coordination in the Spanish oil market: The monday effect. Energy Policy 149, 112016. doi:10.1016/J.ENPOL.2020.112016. Perdiguero-García, J., 2010. Dynamic pricing in the spanish gasoline market: A tacit collusion equilibrium. Energy Policy 38, 1931–1937. doi:10.1016/J.ENPOL.2009.11.073. Sgaravatti, G., Tagliapietra, S., Zachmann, G., 2021. National policies to shield consumers from rising energy prices. Bruegel Datasets 4. URL: https://www.bruegel.org/dataset/national-policies-shield-consumers-rising-energy-prices Spanish Government, 2022. Budget Plan for 2023. Technical Report. URL: https://www.hacienda.gob.es/CDI/EstrategiaPoliticaFiscal/2023/Plan-Presupuestario-2023-ES.pdf Stolper, S., 2016. Who Bears the Burden of Energy Taxes? the Role of Local Pass-Through. URL: https://heep.hks.harvard.edu/sites/projects.iq.harvard.edu/files/heep/files/dp70_stolper.pdf Stolper, S., 2024. Income and Energy Tax Pass-through: Evidence from Gas Stations. URL: https://sstolper.github.io/website-stuff/stolper_2024_passthrough.pdf Tsvetanov, T., 2024. Tax holidays and the heterogeneous pass-through of gasoline taxes. Energy Economics 136, 107682. doi:10.1016/J.ENECO.2024.107682. von Waldow, F., Link, H., 2024. Spatial Competition and Pass-through of Fuel Taxes – Evidence from a Quasi-natural Experiment in Germany. SSRN Electronic Journal doi:10.2139/ssrn.4869127. Weyl, E.G., Fabinger, M., 2013. Pass-Through as an Economic Tool: Principles of Incidence under Imperfect Competition. Journal of Political Economy 121, 528–583. doi:10.1086/670401.