Carbon border adjustment mechanism challenges and implications: The case of Visegrád countries.

Stricter climate policies across the European Union are enhancing the phenomenon of free riding by nonacting countries, which translates into carbon leakage and loss of competitiveness. This paper investigates the trade, economic and environmental implications of the future implementation of a carbon border adjustment mechanism (CBAM) in Visegrád countries as EU member states. We exploit trade data to estimate price and income elasticities for emission-intensive trade-exposed (EITE) goods imported from non-EU trading partners to Visegrád countries.

Alternative method to measure the VAT gap in the EU: Stochastic tax frontier model approach.

In this paper, we pursue an alternative method to measure the Value Added Tax gap in the European Union using the stochastic tax frontier model. We use the Value Added Tax total tax liability as the input to estimate the optimal frontier of the Value Added Tax, as well as to predict technical inefficiency. Using the latest innovations of the stochastic frontier approach, we aim to obtain the accurate size of the Value Added Tax gap in the EU-26 countries and contrast them with extant estimates.

Frequencies of alleles and genotypes of the PRNP gene in Polish Red, Czech Pied and Czech Black-and-White cattle.

Frequencies of alleles and genotypes of the PRNP gene in 65 Polish Red cows kept under a conservation programme and 52 randomly chosen cows of two Czech breeds: Czech Pied (42) and Black-and-White (10) were studied. All cows were at the age of 4 years or older. It was found that the frequency of allele 5 (5 copies of the octapeptide repeat) ranged from 0.