Tax Competition under Minimum Rates: The Case of European Diesel Excises
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- Michiel Evers & Herman R. J. Vollebergh & Ruud A. De Mooij, 2004. "Tax Competition under Minimum Rates: The Case of European Diesel Excises," CESifo Working Paper Series 1221, CESifo.
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More about this item
Keywords
Diesel excise; Strategic tax setting; Minimum rates; European Union;All these keywords.
JEL classification:
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
- H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
- R4 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Transportation Economics
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2004-08-23 (Accounting and Auditing)
- NEP-GEO-2004-08-23 (Economic Geography)
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