Consumption tax rates targeted at specific sectors are often reformed without empirical knowledge about the efficiency of these policies. This paper sheds light on the efficiency issue, the potential for welfare improving reform, by studying the incidence of value added taxes (VAT) on prices and...

This publication reports on the main findings of the entire TOLERATE project, which was an integrated natural science ? social science project for the assessment of climate changed induced changes of extreme weather events and their social-economic consequences at a regional level. It includes...

Homeownership is heavily subsidized in many countries mainly through the tax code. The adverse effects of lenient tax treatment of owner-occupied housing on economic efficiency and growth are large and well documented in the economics literature. The main argument in favor of subsidizing...