Taxing commercial motor fuel in the European Union: the case for an apportionment-based, destination-principle system
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References listed on IDEAS
- 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.
- 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.
- 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, March.
- 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.
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- 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(2), pages 37-42, July.
More about this item
KeywordsEU taxation of commercial motor fuel; H25;
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
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