Within the framework of spatial tax competition with cross-border shopping, we examine the choice of tax method between ad valorem tax and unit (specific) tax. The paper shows that governments endogenously choose ad valorem tax not because of a classic welfare reason, but because it is a good...

This paper examines the effect of soda taxes on the consumption behaviour and health of school-aged children in Europe: Hungary imposed a "Public Health Product Tax" on several unhealthy products including sodas in 2011. France introduced solely a tax on sodas, containing sugar or artificial...

This paper examines the effect of two different soda taxes on consumption behaviour and health of school-aged children in Europe: Hungary imposed a Public Health Product Tax (PHPT) on several unhealthy products in 2011. France introduced solely a soda tax, containing sugar or artificial...