Taxing commercial motor fuel in the European Union: the case for an apportionment-based, destination-principle system
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- 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.
- 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.
- Ben Lockwood & Giuseppe Migali, 2009. "Did The Single Market Cause Competition in Excise Taxes? Evidence From EU Countries," Economic Journal, Royal Economic Society, vol. 119(536), pages 406-429, 03.
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