We introduce cross-border shopping and indirect tax competition into a model of optimal taxation. The Atkinson-Stiglitz result that indirect taxation cannot improve the efficiency of information-constrained tax-transfer policies, and that indirect taxes should not be differentiated across goods,...

We introduce cross-border shopping and indirect tax competition into a model of optimal taxation. The Atkinson-Stiglitz result that indirect taxation cannot improve the efficiency of information-constrained tax-transfer policies, and that indirect taxes should not be differentiated across goods,...

Climate change impacts are already noticeable today. Their future effects and costs is of increasing intrest and a growing number of research papers hence investigate climate change impacts and climate change adaptation. However, research focused mainly on the US economy and or on the...

Climate change impacts are already noticeable today. Their future effects and costs is of increasing intrest and a growing number of research papers hence investigate climate change impacts and climate change adaptation. However, research focused mainly on the US economy and or on the...