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Excise Duties and the Internal Market

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  • STEPHEN SMITH

Abstract

As part of the programme to create a single Community market by 1992, the European Commission has brought forward proposals which would require substantial changes in the excise duties levied on mineral oils, tobacco products and alcoholic drinks. This article considers the arguments for harmonization of the system and levels of excise duties within the Internal Market of the Community. It argues that the elimination of duty differentials between Member States is not essential for the completion of the Internal Market.

Suggested Citation

  • Stephen Smith, 1988. "Excise Duties and the Internal Market," Journal of Common Market Studies, Wiley Blackwell, vol. 27(2), pages 147-160, December.
    • Handle: RePEc:bla:jcmkts:v:27:y:1988:i:2:p:147-160
    DOI: 10.1111/j.1468-5965.1988.tb00335.x
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    References listed on IDEAS

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    1. Symons, Elizabeth & Walker, Ian, 1989. "The Revenue and Welfare Effects of Fiscal Harmonization for the UK," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 5(2), pages 61-75, Summer.
    2. Smith, Alasdair & Venables, Anthony J., 1988. "Completing the internal market in the European Community : Some industry simulations," European Economic Review, Elsevier, vol. 32(7), pages 1501-1525, September.
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    Cited by:

    1. Laisney, François & Mühleisen, Martin & Staat, Matthias & Vögele, Stefan, 1992. "Simulation of reforms of direct and indirect taxation for France," ZEW Discussion Papers 92-07, ZEW - Leibniz Centre for European Economic Research.

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