Evers, Michiel; Mooij, Ruud A. de; Vollebergh, Herman R. J. - 2004
is robust for alternative specifications. By imposing restrictions on excise levels, EU harmonization of excises in 1987 … and the introduction of a minimum in 1992 exerted a positive impact on the excise level in a number of EU countries. It … rates. This provides evidence for the presence of tax competition in diesel excises. In fact, a 10 percent higher rate in …