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Taxing commercial motor fuel in the European Union: the case for an apportionment-based, destination-principle system

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  • Charles McLure

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  • Charles McLure, 2009. "Taxing commercial motor fuel in the European Union: the case for an apportionment-based, destination-principle system," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(3), pages 395-414, June.
    • Handle: RePEc:kap:itaxpf:v:16:y:2009:i:3:p:395-414
    DOI: 10.1007/s10797-008-9096-6
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    References listed on IDEAS

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    1. Ben Lockwood & Giuseppe Migali, 2009. "Did The Single Market Cause Competition in Excise Taxes? Evidence From EU Countries," Economic Journal, Royal Economic Society, vol. 119(536), pages 406-429, March.
    2. Michiel Evers & Ruud A. de Mooij & Herman R.J. Vollebergh, 2004. "Tax Competition under Minimum Rates: The Case of European Diesel Excises," Tinbergen Institute Discussion Papers 04-062/3, Tinbergen Institute.
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    Cited by:

    1. Charles MacLure, 2009. "Why Tax Commercial Motor Fuel In The EU Member State Where It's Bought? Why Not Where It's Consumed?," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 10(02), pages 37-42, July.
    2. Charles MacLure, 2009. "Why Tax Commercial Motor Fuel In The EU Member State Where It's Bought? Why Not Where It's Consumed?," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 10(2), pages 37-42, July.

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    More about this item

    Keywords

    EU taxation of commercial motor fuel; H25;

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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