haku: @indexterm EXCISE DUTIES / yhteensä: 6
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| Tekijä: | Lockwood, B. Migali, G. |
| Otsikko: | Did the Single Market cause competition in excise taxes? Evidence from EU countries |
| Lehti: | Economic Journal
2009 : MAR, VOL. 119:536, p. 406-429 |
| Asiasana: | single market competition excise duties taxation industries European Union |
| Kieli: | eng |
| Tiivistelmä: | According to the Tax competition theory, the introduction of the European Union (EU) Single Market (hereafter as: S.M.) in 1993 is predicted to have caused excise tax (herein as: e-txs.) competition, thus increasing strategic interaction (here as: i-s-i.) in the setting of e-txs. among EU countries. This prediction is tested based on a panel data set of 12 EU countries from 1987 to 2004. It is found that for e-txs. on still and sparkling wine, beer and alcohol, after 1993 there is a significant i-s-i. There is weaker evidence of i-s-i. in cigarette taxes, possibly due to cigarettes being widely smuggled, giving rise to tax competition even prior to the S.M. |
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