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  • Influence
VAT Fraud and Evasion: What Do We Know, and What Can Be Done?
Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does offer unique opportunities for abuse, and this has recently become an urgent concern in the EuropeanExpand
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VALUE-ADDED TAX AND EXCISES
Ian Crawford is a Reader in Economics at the University of Oxford, a Fellow of New College, and a Research Fellow at the IFS. His main areas of research are applied microeconomics, consumer theory,Expand
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The future of value added tax in the European Union
The current VAT regime in the EU, introduced with the removal of fiscal frontiers in 1993, is explicitly transitional. We consider the issues that arise in designing a 'definitive' regime. The twoExpand
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Household energy efficiency in the UK
Over the past three years, policy towards the taxation of energy has been debated vigorously. In 1991 the European Commission proposed a new carbon/energy tax as part of a package of measuresExpand
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Need for Cognition and Choice Framing Effects
Two experiments tested the hypothesis that framing biases in decision making would affect more strongly individuals with relatively low levels of need for cognition (NC). Participants were classifiedExpand
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A review of recent developments in climate change science. Part II: The global-scale impacts of climate change
This article presents a review of recent developments in studies assessing the global-scale impacts of climate change published since the Intergovernmental Panel on Climate Change (IPCC) FourthExpand
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Medical image registration
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Are the Beautiful Good in Hollywood? An Investigation of the Beauty-and-Goodness Stereotype on Film
Physically attractive individuals are often viewed more favorably than unattractive people on dimensions that are weakly related or unrelated to physical looks, such as intelligence, sociability, andExpand
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Equivalence of greenhouse-gas emissions for peak temperature limits
A study using a newly developed framework shows how future peak temperature is related to cumulative emissions of long-lived greenhouse gases such as carbon dioxide and sustained emissions ofExpand
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