affects revenue, tobacco consumption control, and EU competition. This paper examines the arguments and concludes that a …

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 …

Instead of abolishing internal border controls in 1993, the European Union (EU) replaced them with VAT and statistical …, 5 % 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 …