Gebauer, Andreas; Nam, Chang-woon; Parsche, Rüdiger - In: CESifo economic studies : CESifo, a joint initiative of … 51 (2005) 1, pp. 133-157
The abolition of intra-EU duty free was critically discussed and accompanied by a vigorous and well-financed lobbying … considerable in the short-term. However, theoretical and empirical examinations made in this study suggest: (a) intra-EU duty free … eliminating intra-EU duty free shopping. These three important arguments, which can also be applied to the new EU Member States …