as an own resource of the European Union. In contrast to a harmonized tax, which would only have distributive effects … within each member state, a tax collected at European scale would also have important distributive effects among different … countries. These effects would also depend on the use of tax revenues. The paper investigates the distributive effects among the …

In this paper we address the importance of distributive effects in the social valuation of QALY's. We propose a social …