Morisetti worked as part of the Nevin Associates Ltd. team on a study to support IAAPA Europe’s lobbying activities, with the aim of showing the positive benefits to both the sector, the EU, and the governments of EU members, of reducing VAT on services provided by the sector.  Morisetti conducted a series of case studies, interviewing member attractions in order to show the impact, both positive and negative, of shifts in VAT rates on turnover, investment and jobs in the theme and amusement park sector. Case studies included the negative impact of an increase in the VAT rate for entry to Spanish theme parks and the positive impact of a decrease in the VAT rate for accommodation in Germany.