Instead of abolishing internal border controls in 1993, the European Union (EU) replaced them with VAT and statistical …, 5 per cent of the value of their intra-EU trade. This figure is probably higher for other EU Member States. Obviously …, the costs constitute a (differentiated) border tax that impedes intra-EU trade. The paper analyses the determinants of the …

affectsrevenue, tobacco consumption control, and EU competition. Thispaper examines the arguments and concludes that a …

these design shortcomings, the EU VAT is in danger of becoming an anachronism compared with modern VATs elsewhere. This …

As economic integration within the European Union (EU) progresses, the interactions between the tax systems of the … the EU. These considerations have important implications for the design and coordination of tax systems in the EU …

inputs, the EU has devised a flat-rate scheme that permits them to charge a presumptive rate (approximately equal to the …

foster economic growth. The Member States of the European Union (EU) should be allowed to replace their defective VATs with a …