Foreign direct investment is of increasing importance in the European Union. This paper estimates the effect of taxes on foreign direct investment (FDI) flows and on three sub-components of these flows for the countries of the en- larged European Union. The model in the spirit of gravity...

The World Health Organisation recently recommended that governments should impose a tax on sugary drinks as a means of combating the obesity epidemic. This article examines the merits of this proposal and also suggests how, if such a tax were to be introduced, it might work. The article...

The paper comparatively analyses the burden of alcohol excise duties for various levels of income earners in the Baltic countries. Understanding the specific allocation of excise duties across consumer groups is a prerequisite for the efficient design of alcohol policies and taxation strategies....