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The Distortionary Effects of Taxes on Trade in Border Areas: the Republic of Ireland — UK Border

In: Tax Harmonization and Financial Liberalization in Europe

Author

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  • John D. Fitz Gerald

Abstract

The necessity of harmonizing indirect taxes within the European Community (EC) does not arise from any desire to improve the efficiency of the tax system but rather as a vital stage on the path to abolishing economic frontiers. The very diversity of the indirect tax systems within the EC means that tax harmonization will have implications for both government finances and the distribution of income within each member state.

Suggested Citation

  • John D. Fitz Gerald, 1992. "The Distortionary Effects of Taxes on Trade in Border Areas: the Republic of Ireland — UK Border," Palgrave Macmillan Books, in: Georg Winckler (ed.), Tax Harmonization and Financial Liberalization in Europe, chapter 4, pages 39-56, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-22008-3_4
    DOI: 10.1007/978-1-349-22008-3_4
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