The harmonized European value-added tax (VAT) is anything but a modern consumption tax that taxes all goods and services at a uniform rate. As exemplified by an analysis of the Dutch version, some 60% of the base is exempted, that is, not taxed on output but on inputs. This has serious...

This paper examines the effects of the COVID-19 pandemic on stock returns, CDS and economic activity in the US and the five European countries (the UK, Germany, France, Italy, and Spain) which have been most affected. The sample period covers the dates from the first confirmed COVID-19 cases in...

Recent empirical research has questioned the validity of using Malthusian theory in pre-industrial England. Using real wage and vital rate data for the years 1650-1881, I provide empirical estimates for a different region - Northern Italy. The empirical methodology is theoretically underpinned...

This paper uses a cross-country representative sample of Europeans over the age of 50 to analyse whether individuals' height is associated with higher or lower levels of well-being. Two outcomes are used: a measure of depression symptoms reported by individuals and a categorical measure of life...

Rugby union only went professional in 1995, much later than other major team sports resulting in major changes in league structures. Different arrangements regarding revenue sharing and salary caps between the three main European rugby leagues provides an opportunity to test the impact of such...