The main proposals for the reform of payroll-based employers' social security contributions have been the (partial) replacement of the contribution by increased sales tax and the so called SII-contribution, in which the base would consist of the wage bill and the operating margin of the firm. In...

In this paper, a partial equilibrium analysis is used to evaluate consequences of a partial alcohol policy harmonization and a trade liberalization in the Nordic countries. The former will reduce alcoholic beverage taxes and the latter will increase imports of alcoholic beverages. The effects on...