Taxing commercial motor fuel in the European Union: the case for an apportionment-based, destination-principle system
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Bibliographic InfoArticle provided by Springer in its journal International Tax and Public Finance.
Volume (Year): 16 (2009)
Issue (Month): 3 (June)
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Web page: http://www.springerlink.com/link.asp?id=102915
EU taxation of commercial motor fuel; H25;
Find related papers by JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
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- Ben Lockwood & Giuseppe Migali, 2009.
"Did The Single Market Cause Competition in Excise Taxes? Evidence From EU Countries,"
Royal Economic Society, vol. 119(536), pages 406-429, 03.
- Lockwood, Ben & Migali, Giuseppe, 2008. "Did the Single Market Cause Competition in Excise Taxes? Evidence from EU Countries," The Warwick Economics Research Paper Series (TWERPS) 847, University of Warwick, Department of Economics.
- Michiel Evers & Herman R. J. Vollebergh & Ruud A. de Mooij, 2004.
"Tax Competition under Minimum Rates: The Case of European Diesel Excises,"
CESifo Working Paper Series
1221, CESifo Group Munich.
- Michiel Evers & Ruud A. de Mooij & Herman R.J. Vollebergh, 2004. "Tax Competition under Minimum Rates: The Case of European Diesel Excises," Tinbergen Institute Discussion Papers 04-062/3, Tinbergen Institute.
- 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 for Economic Research at the University of Munich, vol. 10(2), pages 37-42, 07.
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