Cnossen, Sijbren; Verwaal, Ernst - 2001
, 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 … compliance costs, as well as their effect on intra-EU trade intensity. The paper submits that the differential compliance costs …