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Europe’s New Border Taxes

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  • Ernst Verwaal
  • Sijbren Cnossen

Abstract

Instead of abolishing internal border controls in 1993, the European Union (EU) replaced them with VAT and statistical requirements that appear to be just as onerous. For Dutch businesses, the compliance costs of the new requirements are, on average, 5 per cent of the value of their intra‐EU trade. The figure is probably higher for other EU Member States. Obviously, the costs constitute a (differentiated) border tax that impedes intra‐EU trade. The article analyses the determinants of the compliance costs, as well as their effect on intra‐EU trade intensity. The article submits that the differential compliance costs violate the non‐discrimination provisions of the EC Treaty. Suggestions are made to reduce them.

Suggested Citation

  • Ernst Verwaal & Sijbren Cnossen, 2002. "Europe’s New Border Taxes," Journal of Common Market Studies, Wiley Blackwell, vol. 40(2), pages 309-330, June.
    • Handle: RePEc:bla:jcmkts:v:40:y:2002:i:2:p:309-330
    DOI: 10.1111/1468-5965.00356
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    Cited by:

    1. Sijbren Cnossen, 2002. "Tax Policy in the European Union: A Review of Issues and Options," CESifo Working Paper Series 758, CESifo.
    2. Malinina, Tatiana (Малинина, Татьяна), 2015. "Approaches to the Administration of Vat in the European Union and its Implications for the Customs Union [Подходы К Администрированию Ндс В Европейском Союзе И Выводы Для Таможенного Союза]," Published Papers mak15, Russian Presidential Academy of National Economy and Public Administration.
    3. Cnossen, S., 2002. "Tax policy in the European Union : a review of issues and options," Research Memorandum 023, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    4. Ligthart, Jenny E., 2007. "Information sharing for consumption tax purposes: An empirical analysis," Information Economics and Policy, Elsevier, vol. 19(1), pages 24-42, March.
    5. Luca Barbone & Richard Bird & Jaime Vázquez Caro, 2012. "The Costs of VAT: A Review of the Literature," CASE Network Reports 0106, CASE-Center for Social and Economic Research.

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