inuencing energy prices and costs such as developments in global energy markets, the EU ETS and the promotion of renewables …. Analysing energy costs (prices times quantity) instead of prices has the advantage of taking into account quantity adjustments …. However, it does not allow for monitoring the burden which energy costs pose on firms. For this purpose, both the European …

, is difficult to observe and costly to verify. We study the effect of application costs on the targeting of disability … increased travel times or costs of information gathering …