Sijbren Cnossen
Biographic Data
| ID | 5842928 |
|---|---|
| NAME | Sijbren Cnossen |
| GIVEN NAMES | Sijbren |
| FAMILY NAME | Cnossen |
| SIGNATURE | CNOSSEN S |
| AFFILIATIONS | Erasmus University Rotterdam |
| ORCID | 0000-0002-1131-633X |
| VERIFIED | Yes |
| TOTAL WORKS | 10 |
| TOTAL CITATIONS | 2 |
| AUTHOR COUNT | 9 |
| EDITOR COUNT | 1 |
| FIRST PUBLICATION YEAR | 1978 |
| LATEST PUBLICATION YEAR | 2015 |
| H-INDEX | 1 |
The Long Shadow of the European VAT, Exemplified by the Dutch Experience
The European Commission is evaluating the performance of the common VAT, which has many shortcomings. The numerous exemptions and differentiated rate structures violate the logic and functionality of the VAT. The exemptions distort input choices and outsourcing policies. Reduced rates are ill-targeted tools for mitigating the regressivity of the VAT. In view of these design shortcomings, the EU VAT is in danger of becoming an anachronism compared…
Do Drinkers Pay Their Way in the European Union?
Fifty-eight million people — approximately the population of the UK — 'drink too much' in the European Union. Heavy drinking may lead to violent behavior, causes accidents and impairs health. The external costs of harmful alcohol use exceed alcohol excise duty collections by a wide margin. In considering an increase in alcohol duty, however, the welfare gains from a reduction in socially costly heavy drinking must be balanced against the welfare …
Fiscal Policy in Action
»Vielmehr bietet [der Kommentar] auf höchstem Niveau eine substantielle Auseinandersetzung mit den Hintergründen, den Zusammenhängen, der Theorie und der Praxis des Grundgesetzes. Besseres lässt sich von einem Verfassungskommentar nicht sagen.“ Herbert Günther Staaatsanzeiger für das Land Hessen 2018 (50), 1494–1495
Commemorating Richard Musgrave (1910-2007)
»Vielmehr bietet [der Kommentar] auf höchstem Niveau eine substantielle Auseinandersetzung mit den Hintergründen, den Zusammenhängen, der Theorie und der Praxis des Grundgesetzes. Besseres lässt sich von einem Verfassungskommentar nicht sagen.“ Herbert Günther Staaatsanzeiger für das Land Hessen 2018 (50), 1494–1495
Tobacco Taxation in the European Union
Later this year, the European Commission has to submit a report to the Council of Ministers and the European Parliament with its views on tobacco tax policy in the EU. A 2004 publication issued by the Commission expressed the beliefs that tobacco consumption should be controlled by increasing tobacco excises and that harmonization should proceed on the basis of specific rates. This article reviews and evaluates EU tobacco tax policies. It support…
Public Finance and Public Policy in the New Century
Essays on the theory and practice of public finance and policy. The sixteen essays in this book were written to celebrate the ninetieth birthday of Richard Musgrave and to commemorate the tenth anniversary of CES, the Center for Economic Studies at the University of Munich. Musgrave is considered to be a founding father of modern public economics. He belongs to the intellectual tradition that views government as an instrument that can be used to …
Tax Policy in the European Union
»Vielmehr bietet [der Kommentar] auf höchstem Niveau eine substantielle Auseinandersetzung mit den Hintergründen, den Zusammenhängen, der Theorie und der Praxis des Grundgesetzes. Besseres lässt sich von einem Verfassungskommentar nicht sagen.“ Herbert Günther Staaatsanzeiger für das Land Hessen 2018 (50), 1494–1495
Europe’s New Border Taxes
Instead of abolishing internal border controls in 1993, the European Union (EU) replaced them with VAT and statistical requirements that appear to be just as onerous. For Dutch businesses, the compliance costs of the new requirements are, on average, 5 per cent of the value of their intra‐EU trade. The figure is probably higher for other EU Member States. Obviously, the costs constitute a (differentiated) border tax that impedes intra‐EU trade. T…
Comparative Tax Studies. Essays in Honor of Richard Goode
The case for selective taxes on goods and services in developing countries
The case for selective taxes on goods and services in developing countries
Comparative Tax Studies. Essays in Honor of Richard Goode
Tax Policy in the European Union
»Vielmehr bietet [der Kommentar] auf höchstem Niveau eine substantielle Auseinandersetzung mit den Hintergründen, den Zusammenhängen, der Theorie und der Praxis des Grundgesetzes. Besseres lässt sich von einem Verfassungskommentar nicht sagen.“ Herbert Günther Staaatsanzeiger für das Land Hessen 2018 (50), 1494–1495
Europe’s New Border Taxes
Instead of abolishing internal border controls in 1993, the European Union (EU) replaced them with VAT and statistical requirements that appear to be just as onerous. For Dutch businesses, the compliance costs of the new requirements are, on average, 5 per cent of the value of their intra‐EU trade. The figure is probably higher for other EU Member States. Obviously, the costs constitute a (differentiated) border tax that impedes intra‐EU trade. T…
Public Finance and Public Policy in the New Century
Essays on the theory and practice of public finance and policy. The sixteen essays in this book were written to celebrate the ninetieth birthday of Richard Musgrave and to commemorate the tenth anniversary of CES, the Center for Economic Studies at the University of Munich. Musgrave is considered to be a founding father of modern public economics. He belongs to the intellectual tradition that views government as an instrument that can be used to …
Tobacco Taxation in the European Union
Later this year, the European Commission has to submit a report to the Council of Ministers and the European Parliament with its views on tobacco tax policy in the EU. A 2004 publication issued by the Commission expressed the beliefs that tobacco consumption should be controlled by increasing tobacco excises and that harmonization should proceed on the basis of specific rates. This article reviews and evaluates EU tobacco tax policies. It support…
Do Drinkers Pay Their Way in the European Union?
Fifty-eight million people — approximately the population of the UK — 'drink too much' in the European Union. Heavy drinking may lead to violent behavior, causes accidents and impairs health. The external costs of harmful alcohol use exceed alcohol excise duty collections by a wide margin. In considering an increase in alcohol duty, however, the welfare gains from a reduction in socially costly heavy drinking must be balanced against the welfare …
Fiscal Policy in Action
»Vielmehr bietet [der Kommentar] auf höchstem Niveau eine substantielle Auseinandersetzung mit den Hintergründen, den Zusammenhängen, der Theorie und der Praxis des Grundgesetzes. Besseres lässt sich von einem Verfassungskommentar nicht sagen.“ Herbert Günther Staaatsanzeiger für das Land Hessen 2018 (50), 1494–1495
Commemorating Richard Musgrave (1910-2007)
»Vielmehr bietet [der Kommentar] auf höchstem Niveau eine substantielle Auseinandersetzung mit den Hintergründen, den Zusammenhängen, der Theorie und der Praxis des Grundgesetzes. Besseres lässt sich von einem Verfassungskommentar nicht sagen.“ Herbert Günther Staaatsanzeiger für das Land Hessen 2018 (50), 1494–1495
The Long Shadow of the European VAT, Exemplified by the Dutch Experience
The European Commission is evaluating the performance of the common VAT, which has many shortcomings. The numerous exemptions and differentiated rate structures violate the logic and functionality of the VAT. The exemptions distort input choices and outsourcing policies. Reduced rates are ill-targeted tools for mitigating the regressivity of the VAT. In view of these design shortcomings, the EU VAT is in danger of becoming an anachronism compared…
Economics (10 works) · Political science (6 works) · European union (5 works) · Fiscal Policy and Economic Growth (5 works) · Public economics (5 works) · Corporate Taxation and Avoidance (4 works) · Law (4 works) · Business (3 works) · Tax policy (3 works) · Tax reform (3 works)