In November 1991, the Commission of the European Communities commissioned the Institut für Weltwirtschaft to carry out a report on ‘Taxation in Border Regions’. This study is a revised version of the report, which was submitted in 1993. The purpose of this study is to analyse the present...

This paper analyses empirically how cross-border consumption varies across product and services categories and across household characteristics. It focuses on the part of cross-border sales that arise due to work-related cross-border crossings; it analyses the cross-border consumption behaviour...

This paper analyses empirically how cross-border consumption varies across product and services categories and across household characteristics. It focuses on the part of cross-border sales that arise due to work-related cross-border crossings; it analyses the cross-border consumption behaviour...