cigarettes, the structure of the consumption, but also the amount of the tax revenue. EU Directive 2011/64/EU prescribes the … determine the shares of one or another component in the overall excise tax structure, whereby the EU directive only prescribes … in the EU. The first one is that an increase of the specific component of the cigarette excise negatively affects the …

380 local authority areas in the United Kingdom. We find that exposure to the EU in terms of immigration and trade …

We study the pass-through of indirect taxes on beer prices in the European Union (EU). Exploiting the variation of … EU member states, we estimate the tax pass-through of specific beer excise taxes and ad valorem value added taxes (VAT …). VAT is under-shifted at a rate of approximately 70%. Specific excise taxes are almost fully shifted to prices in the EU …

the single most important correlate of the subsequent Leave vote in the 2016 European Union (EU) referendum, along with … specific welfare reforms as well as broader measures of political preferences. The results suggest that the EU referendum could …

We assess the sustainability of public finances in the EU15 using stationarity and cointegration analysis. Specifically … revenues. While sustainability may be lacking in individual cases, fiscal policy was overall sustainable both for the EU15 …

We use a 3-step analysis to assess the sustainability of public finances in the EU27. Firstly, we perform the SURADF … and revenues via SUR analysis. While results imply that public finances were not unsustainable for the EU panel, fiscal …

between the two imbalances for each country for the period 1970-2007, and for different EU and OECD country groupings. The …

period 1970-2007, for different EU and OECD country groupings. We use the panel-data approach of Kónya (2006), which is based … budget deficits to current account deficits for several EU countries: Bulgaria, Czech Republic, Estonia, Finland, France …