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 …

At the end of June 1999 the intra-EU duty free shopping was abolished among the fifteen member nations. The opponents … of this resolution argued that such a tax-free sales sector created jobs EU-wide and hardly reduced the value added and … the travel fare within the EU but also could be characterised as a supplement to the normal retail trade for some products …

At the end of June 1999 the intra-EU duty free shopping was abolished among the 15 member nations. The opponents of … this resolution argued that such a tax-free sales sector created jobs EU-wide and hardly reduced the value added and excise … travel fare within the EU but also could be characterised as a supplement to the normal retail trade for some products. Such …

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 …

Between 2009 and 2012 the percentage of online consumers in the EU who made online purchases in another EU Member State … increased from 8 to 11 per cent, below the target of 20 per cent put forward in the EU Digital Agenda. Both, subjective …

consumption: cross-border trade costs. We use data on cross-border e-commerce between EU Member States to estimate the implied … channels is generally positive for EU Member States, ranging between 0.07 and 0.25 per cent of GDP. As such, this paper adds an …

goods and services in other EU Member States. It relies on data from a consumer survey carried out in February-March 2015 in … the EU28. By comparing named websites with respondents' answers on the location of web shops, we find that 77% correctly …

these firms face when trying to sell their products and/or services to other EU Member States. It relies on data from a firm …

-border e-commerce between EU Member States to estimate the implied cross-border trade cost reduction when consumers move from … adds 0.14% to EU GDP. Additional policy measures to facilitate cross-border e-commerce between EU Member States could add …