Professor Stephen Smith
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Stephen Smith's current research covers the economics of instrument choice in environmental regulation (evaluation of practical applications of emissions trading; theory of regulation combining tax and direct regulation; instrument choice and waste management), and the economics of European indirect tax policy (VAT treatment of international trade in goods and services; excise tax policy). Recent papers include:
“Assessing the performance of the UK Emissions Trading Scheme”, Environmental and Resource Economics, 37(1), pp 131-158, 2007 (with Joseph Swierzbinski). ISSN 0924-6460. DOI: 10.1007/s10640-007-9108-5
"United Kingdom: Environmental policy-making in a centralized, market-driven system" in Albert Breton, Giorgio Brosio, Silvana Dalmazzone and Giovanna Garrone (eds) (2007) Environmental Governance and Decentralisation, pp 584-617. Cheltenham, UK: Edward Elgar. ISBN 978 1 84720 398 4."Subsidiarity, and the coordination of indirect taxes in the European Community", Oxford Review of Economic Policy, Vol 9, No 1, 1993, pp 67-94.
"Analytical Framework for Evaluating the Costs and Benefits of Extended Producer Responsibility Programmes", OECD Environment Directorate, Working Group on Waste Prevention and Recycling, 2005, ENV/EPOC/WGWPR(2005)6/FINAL. Paris: Organisation for Economic Co-operation and Development.
"Ecotaxes. What have we learned, and how far should we go?" in Stephen Smith, Emmanuel Caicedo and Annabelle Berger, (2003) Ecotaxes: quels enseignements? Les seminaires de l'Iddri, no 8. pp 9-35. Paris: Institut du Développement Durable et des Relations Internationales (IDDRI). Electronic publication, at http://www.iddri.org/iddri/telecharge/mardis/08_smith.pdf
"Carbon tax and climate change strategy", in Tim Callan, Aedin Doris and Daniel McCoy (eds) (2003) Budget Perspectives 2004, The Economic and Social Research Institute, Dublin. ISBN 0 707002192, pp 22-51.
“VAT fraud and evasion: What do we know and what can be done?”, National Tax Journal, Vol LIX, No 4, pp 861-887, December 2006. (with Michael Keen)
"VAT fraud and evasion", in Robert Chote, Carl Emmerson, Andrew Leicester and David Miles (eds) The IFS Green Budget: January 2007, pp 167-177. ISBN 10-1-903274-48-6. London: The Institute for Fiscal Studies.
"Taxes on Road Transport", in Sijbren Cnossen (ed) (2006) Excise Tax Policy and Administration in Southern African Countries. pp 117-150. Pretoria: University of South Africa Press.
"Economic Issues in Alcohol Taxation", in Sijbren Cnossen (ed) (2005) Theory and Practice of Excise taxation. Smoking, Drinking, Gambling, Polluting and Driving. ISBN 0 199278598, pp 61-87.
"National Policy Interests in the Duty Free Market", (with Vidar Christiansen), CESifo Economic Studies, vol 50, 2/2004, 351-375. ISSN 1610-241X
"The Economics of Duty-Free Shopping" CESifo Working Paper No 595, ISSN 1617-9595, October 2001 (with Vidar Christiansen), 34pp
"Viva VIVAT!", International Tax and Public Finance, Vol 7, No 6, pp 741 - 751, 2000 (ISSN 0927-5940), with Michael Keen.
"Financing the European Community: A Review of Options for the Future", Fiscal Studies, Vol 13, No 4, pages 98-127, November 1992.