New York adopted an industry-specific value added tax (VAT) to solve problems with virtual intermediaries (room remarketers) under its hotel accommodations tax. The New York VAT resembles the VAT used in the European Union (EU). It is a credit-invoice VAT that subjectively values supplies....

In March 2001, the South Australian Government introduced a clean fuel policy which it claimed was designed to protect air quality. This paper quantifies the policy's impact on relative Adelaide retail prices for unleaded petrol through Box-Jenkins autoregressive integrated moving average...

In einem von der Bundesregierung in Auftrag gegebenen Forschungsprojekt über die Auswirkungen der geänderten gesetzlichen Ladenschlußzeiten am 1. November 1996 wird festgestellt, daß die zeitliche Beschränkung der Öffnungsaktivitäten des Einzelhandels nicht mehr den Anforderungen, die von...

Using data on the number of visitors (identified according to the census block that they reside in) at the store level, this paper investigates the welfare costs of traditional shopping for the U.S. census blocks. The investigation is based on an economic model, where individuals living in...