Taxes play a coercive role within a general economy. Any new types of taxation, changes in tax systems or rates lead to increased business activity, changes in consumerism, affects the job market and consequently has an effect on growth. The dimension of competitiveness among most states that...

This paper provides a broad survey of the economic situation in nine Mediterranean Partner Countries, and assesses the impact of the Euro-Mediterranean association agreements. The starting point of the analysis is the observation that overall economic performance of the region has been...

Trade misinvoicing occurs when price, quantity or description of internationally traded goods is purposefully misrepresented for pecuniary gain. It is one type of illicit financial flows (IFFs), and combating IFFs has been explicitly included in the Sustainable Development Goals. Most literature...

We estimate CO2 implicitly contained in traded commodities based on the GTAP 7 data: While net carbon imports into the industrialized countries amount to 15% of their total emissions, net carbon exports of the developing countries amount to 12% of their total emissions, and net carbon exports of...

This paper uses all Value Added Tax (VAT) changes across all EU Member States from 1988 to 2016 to estimate the effect of VATs on trade flows. We find small elasticities of trade flows with respect to VATs, in spite of some of the VAT changes being substantial. We estimate substantially smaller...

This paper uses all Value Added Tax (VAT) changes across all EU Member States from 1988 to 2016 to estimate the effect of VATs on trade flows. We find small elasticities of trade flows with respect to VATs, in spite of some of the VAT changes being substantial. We estimate substantially smaller...