Taxing commercial motor fuel in the European Union: the case for an apportionment-based, destination-principle system
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DOI: 10.1007/s10797-008-9096-6
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References listed on IDEAS
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Cited by:
- 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.
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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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