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Cnossen, Sijbren - 2006

with its views on tobacco tax policy in the EU. A 2004 publication issued by the Commission expressed the beliefs that … specific rates. This article reviews and evaluates EU tobacco tax policies. It supports the move towards specific taxation, but …

Persistent link: https://www.econbiz.de/10012780022

VAT and Agriculture : Lessons from Europe

Cnossen, Sijbren - 2017

inputs, the EU has devised a flat-rate scheme that permits them to charge a presumptive rate (approximately equal to the …

Persistent link: https://www.econbiz.de/10012960480

The Long Arm of the European VAT, Exemplified by the Dutch Experience

Bettendorf, Leon; Cnossen, Sijbren - 2021

these design shortcomings, the EU VAT is in danger of becoming an anachronism compared with modern VATs elsewhere. This …

Persistent link: https://www.econbiz.de/10013315616

Alcohol Taxation and Regulation in the European Union

Cnossen, Sijbren - 2021

This paper estimates the external costs of harmful alcohol use in the European Union (EU) and confronts them with the … State, drinkers do not appear to pay their way. This reflects the EU's acquiescence in a formidable alcohol problem. Fifteen …

Persistent link: https://www.econbiz.de/10013317377

Fiscal and Migration Competition

Razin, Assaf - 2010

The paper models the host country stylistically as a member of the core of an economic union (i.e., a core EU welfare …. The source country is modeled as an accession country to an economic union (i.e., through the EU enlargement treaty), with …

Persistent link: https://www.econbiz.de/10012462431

The Skill Composition of Migration and the Generosity of the Welfare State

Cohen, Alon - 2009

Skilled migrants typically contribute to the welfare state more than they draw in benefits from it. The opposite holds for unskilled migrants. This suggests that a host country is likely to boost (respectively, curtail) its welfare system when absorbing high-skill (respectively, low-skill)...

Persistent link: https://www.econbiz.de/10012463909

Vying for Foreign Direct Investment : A EU-type Model of Tax Competition

Razin, Assaf - 2006

among the EU 15 and EU 10 in the enlarged European Union, as of 2004. We also demonstrate that the notion that the mere …

Persistent link: https://www.econbiz.de/10012466680

Capital Income Taxation in the Globalized World

Razin, Assaf - 2004

the bottom. This behavior has been perhaps most pronounced in the EU-15 following the single market act of 1992. The 2004 … enlargement of the EU with 10 new entrants put a strong downward pressure on capital income taxation for the EU-15 countries. Tax …

Persistent link: https://www.econbiz.de/10012468062

The Stability and Growth Pact as an Impediment to Privatizing Social Security

Razin, Assaf - 2002

The aging of the population shakes the confidence in the economic viability of pay-as-you-go social security systems. We demonstrate how in a political-economy framework the shaken cofidence leads to the downsizing of the social security-system, and to the emergence of supplemental individual...

Persistent link: https://www.econbiz.de/10012469430

Migration State and Welfare State : Competition vs. Coordination in an Economic Union

Razin, Assaf - 2015

of migration. We argue that the differences between the U.S. and the EU - the degree of coordination among the member …

Persistent link: https://www.econbiz.de/10012457063