-half of the growth in trade over the period 1999-2003 and are therefore a major driving force of the EU Single Market …

substantially from accession to the internal market, although some sectors in these countries will shrink. Most EU countries will …

paribus, to changes in VAT revenues in the individual EU countries. For instance, the member countries with trade surpluses … type of revenue imbalance among the EU nations. The introduction of the Single Market in 1993 appears to have further … encouraged firms and households evasive behaviour in paying VAT in the EU. In order to estimate its relevance, this study …