Did the single market cause competition in excise taxes? Evidence From EU countries
Lockwood, Ben and Migali, Giuseppe. (2009) Did the single market cause competition in excise taxes? Evidence From EU countries. Economic Journal, Vol.119 (No.536). pp. 406-429. ISSN 0013-0133Full text not available from this repository.
Official URL: http://dx.doi.org/10.1111/j.1468-0297.2008.02235.x
Tax competition theory predicts that the introduction of the EU Single Market in 1993 should have caused excise tax competition and thus increased strategic interaction in the setting of excise taxes among EU countries. We test this prediction using a panel data set of 12 EU countries over the period 1987-2004. We find that for excise duties on still and sparkling wine, beer and ethyl alcohol, strategic interaction significantly increased after 1993. There is weaker evidence of increased interaction in cigarette taxes, possibly because cigarettes are widely smuggled, giving rise to tax competition even before the Single Market.
|Item Type:||Journal Article|
|Subjects:||H Social Sciences > HC Economic History and Conditions
H Social Sciences > HJ Public Finance
|Divisions:||Faculty of Social Sciences > Economics|
|Library of Congress Subject Headings (LCSH):||Single European Act (1986), European Union countries -- Economic integration, European Union countries -- Economic policy, Excise tax|
|Journal or Publication Title:||Economic Journal|
|Publisher:||Wiley-Blackwell Publishing, Inc.|
|Number of Pages:||24|
|Page Range:||pp. 406-429|
|Access rights to Published version:||Restricted or Subscription Access|
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