costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union. …

policies and strategies with the potential to modify risky health behaviors, such as taxes or subsidies, cash incentives …

: the tax deductibility of interest payments and implicit funding subsidies. This paper fills a gap in the literature by …

, progressive taxation as well as investment and output subsidies to the entrepreneurial sector. …

: the tax deductibility of interest payments and implicit funding subsidies. This paper fills a gap in the literature by …

explaining this shift in policy, we focus on climate change policy and the three main interest groups, namely industry, consumers … and environ-mentalists. From a pure economic point of view, taxation or auctions are clearly preferable to grandfathering … grandfathering, compared to taxation and auction, might give a stronger pres-sure to increase the emission target level. …