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In veel Afrikaanse landen moet de btw omhoog. Alleen dan krijgen zij genoeg middelen om te investeren in goede scholen en ziekenhuizen, schrijft hoogleraar Cnossen in zijn nieuwe boek. →

Little has been written about the treatment of agriculture under the value added tax (VAT). This article attempts to fill the void by surveying and evaluating the situation in the Member States of the European Union (EU) and some other countries. →

This paper surveys and evaluates the corporation tax (CT) systems of the Member States of the European Union on the basis of a comprehensive taxonomy of actual and potential regimes. →

Het btw-regime in Nederland kan beter. De vrijstellingen en het verlaagde tarief veroorzaken economische verstoringen en welvaartsverliezen. →

This volume presents three studies on the VAT. →

This study compares the social and economic indicators of the Netherlands with those of other countries. →

Smoking is the single largest cause of avoidable death in the European Union accounting for over half a million deaths each year. →

This paper provides estimates of the external costs of harmful alcohol use in the European Union (EU) and confronts them with the alcohol excise duty collections per adult and per litre of pure alcohol in the various Member States. →

This paper reviews and evaluates EU tobacco tax policies. →