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Why Tax Commercial Motor Fuel In The EU Member State Where It's Bought? Why Not Where It's Consumed?

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  • Charles MacLure

Abstract

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Suggested Citation

  • Charles MacLure, 2009. "Why Tax Commercial Motor Fuel In The EU Member State Where It's Bought? Why Not Where It's Consumed?," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 10(02), pages 37-42, July.
    • Handle: RePEc:ces:ifofor:v:10:y:2009:i:02:p:37-42
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    References listed on IDEAS

    as
    1. Charles McLure, 2009. "Taxing commercial motor fuel in the European Union: the case for an apportionment-based, destination-principle system," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(3), pages 395-414, June.
    2. Newbery, D., 2005. "Why Tax Energy? Towards a More Rational Energy Policy," Cambridge Working Papers in Economics 0508, Faculty of Economics, University of Cambridge.
    3. Kanbur, Ravi & Keen, Michael, 1993. "Jeux Sans Frontieres: Tax Competition and Tax Coordination When Countries Differ in Size," American Economic Review, American Economic Association, vol. 83(4), pages 877-892, September.
    4. David M. Newbery, 2005. "Why Tax Energy? Towards a More Rational Policy," The Energy Journal, International Association for Energy Economics, vol. 0(Number 3), pages 1-40.
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    More about this item

    Keywords

    Mineralölsteuer; Bestimmungslandprinzip; EU-Steuerrecht; Steuerbegünstigung; Steuerwettbewerb; EU-Staaten;
    All these keywords.

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

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