European Union - Rationalizing EU Taxation of Commercial Motor Fuel: Harmonized Rates versus Apportionment -- Technological Considerations - This article is the second in a two-part series. The first article described the economic effects of taxing commercial motor fuel in the EU Member State where it is purchased, regardless of where it is consumed, and suggested that, from an economic point of ...
Year of publication: |
2008
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Authors: | McLure Jr, Charles E. |
Published in: |
Bulletin for international taxation. - Amsterdam, ISSN 0007-4624, ZDB-ID 22171599. - Vol. 62.2008, 3, p. 121
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