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Tax competition under minimum rates : the case of European diesel excises : presented at CESifo Area Conference on Public Sector Economics, May 2004
Evers, Michiel; Mooij, Ruud A. de; Vollebergh, Herman R. J. - 2004
This paper estimates Nash-type fiscal reaction functions for European governments competing for revenue from diesel excises. It appears that European governments strategically set their excise levels by responding to their neighbors' tax rates. This provides evidence for the presence of tax...
Persistent link: https://www.econbiz.de/10011449634
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Turkish delight does Turkey´s accession to the EU bring economic benefits?
Lejour, Arjan; Mooij, Ruud A. de - 2004
changes associated with Turkish membership: (i) accession to the internal European Market; (ii) institutional reforms in … accession to the internal market and free movement of labour. If Turkey would succeed in reforming its domestic institutions in …
Persistent link: https://www.econbiz.de/10011402438