Did the Single Market Cause Competition in Excise Taxes? Evidence from EU Countries
نویسندگان
چکیده
منابع مشابه
Did the Single Market Cause Competition in Excise Taxes? Evidence from EU Countries
The introduction of the Single Market resulted in a switch from destination to origin-based taxation of cross-border transactions by individuals. The theory of commodity tax competition predicts that this change should give rise to excise tax competition and thus intensify strategic interaction in the setting of excise taxes. In this paper, we provide an empirical test of this prediction using ...
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The imposition of taxes on specific consumption goods and services (i.e. excise taxes) not only is a time-honoured activity but also makes common sense: government financing can be combined with other important social goals, in particular the reduction of externalities (costs imposed on other people) by making the taxed goods more expensive. Thus two goals can be attained at the same time, whic...
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ژورنال
عنوان ژورنال: The Economic Journal
سال: 2009
ISSN: 0013-0133,1468-0297
DOI: 10.1111/j.1468-0297.2008.02235.x