The value added tax system in North Cyprus is somewhat unique. It has a very high degree of legal coverage of goods and services in the economy and instead of exempting certain sectors from taxation; they are taxed at lower rates. At the same time the administration of the tax relies heavily on...

This paper describes the current state of the Macedonian electricity sector. It looks at ongoing structural changes, driven by the gradual adoption of the EU acquis on energy, and comes up with estimates for electricity subsidies. It concludes by discussing the longer term outlook and sketching...

We propose a difference-in-differences (DiD) approach to estimate the impact of incentives on cost reduction. We show theoretically, and estimate empirically, that German electricity distribution system operators (DSOs) pile up more costs in the year used to determine future prices when subject...