An analysis of VAT differentials across the EU where this may, by providing fiscal policy incentives/disincentives, have impacts in construction on the embodied CO2 and energy use. The criteria used
We find that sin good purchases are highly concentrated with 10% of households paying more than 80% of taxes on alcohol and cigarettes. Total sin tax burdens are poorly explained by demographics (incl
Chief Secretary to the Treasury Danny Alexander announced in January 2012 that the Government would hold a review into the tax arrangements of public sector appointees. The results of this Review,...