differentiation of fuel tax willgive rise to substantial problems for owners of gas stations in areas withdecreasing fuel sales. …

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 competition in diesel excises. In fact, a 10% higher rate in …, significantly reduced the intensity of tax competition. Indeed, strategic tax responses have not significantly been reduced by these …

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 competition in diesel excises. In fact, a 10 percent higher rate in … has not, however, significantly reduced the intensity of tax competition. Indeed, strategic tax responses have not …