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Did the single market cause competition in excise taxes?: evidence from EU countries

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Did the single market cause competition in excise taxes? evidence from EU countries. / Lockwood, B; Migali, G.
In: Economic Journal, Vol. 119, No. 536, 03.2009, p. 406-429.

Research output: Contribution to Journal/Magazine › Journal article › peer-review

Harvard

Lockwood, B & Migali, G 2009, 'Did the single market cause competition in excise taxes? evidence from EU countries', Economic Journal, vol. 119, no. 536, pp. 406-429. https://doi.org/10.1111/j.1468-0297.2008.02235.x

APA

Lockwood, B., & Migali, G. (2009). Did the single market cause competition in excise taxes? evidence from EU countries. Economic Journal, 119(536), 406-429. https://doi.org/10.1111/j.1468-0297.2008.02235.x

Vancouver

Lockwood B, Migali G. Did the single market cause competition in excise taxes? evidence from EU countries. Economic Journal. 2009 Mar;119(536):406-429. doi: 10.1111/j.1468-0297.2008.02235.x

Author

Lockwood, B ; Migali, G. / Did the single market cause competition in excise taxes? evidence from EU countries. In: Economic Journal. 2009 ; Vol. 119, No. 536. pp. 406-429.

Bibtex

@article{fbe61a9a47664f6bbb49b95a06776709,
title = "Did the single market cause competition in excise taxes?: evidence from EU countries",
abstract = "Tax competition theory predicts that the introduction of the EU Single Market in 1993 should have caused excise tax competition and thus increased strategic interaction in the setting of excise taxes among EU countries. We test this prediction using a panel data set of 12 EU countries over the period 1987–2004. We find that for excise duties on still and sparkling wine, beer and ethyl alcohol, strategic interaction significantly increased after 1993. There is weaker evidence of increased interaction in cigarette taxes, possibly because cigarettes are widely smuggled, giving rise to tax competition even before the Single Market.",
author = "B Lockwood and G Migali",
year = "2009",
month = mar,
doi = "10.1111/j.1468-0297.2008.02235.x",
language = "English",
volume = "119",
pages = "406--429",
journal = "Economic Journal",
issn = "0013-0133",
publisher = "Wiley-Blackwell",
number = "536",

}

RIS

TY - JOUR

T1 - Did the single market cause competition in excise taxes?

T2 - evidence from EU countries

AU - Lockwood, B

AU - Migali, G

PY - 2009/3

Y1 - 2009/3

N2 - Tax competition theory predicts that the introduction of the EU Single Market in 1993 should have caused excise tax competition and thus increased strategic interaction in the setting of excise taxes among EU countries. We test this prediction using a panel data set of 12 EU countries over the period 1987–2004. We find that for excise duties on still and sparkling wine, beer and ethyl alcohol, strategic interaction significantly increased after 1993. There is weaker evidence of increased interaction in cigarette taxes, possibly because cigarettes are widely smuggled, giving rise to tax competition even before the Single Market.

AB - Tax competition theory predicts that the introduction of the EU Single Market in 1993 should have caused excise tax competition and thus increased strategic interaction in the setting of excise taxes among EU countries. We test this prediction using a panel data set of 12 EU countries over the period 1987–2004. We find that for excise duties on still and sparkling wine, beer and ethyl alcohol, strategic interaction significantly increased after 1993. There is weaker evidence of increased interaction in cigarette taxes, possibly because cigarettes are widely smuggled, giving rise to tax competition even before the Single Market.

U2 - 10.1111/j.1468-0297.2008.02235.x

DO - 10.1111/j.1468-0297.2008.02235.x

M3 - Journal article

VL - 119

SP - 406

EP - 429

JO - Economic Journal

JF - Economic Journal

SN - 0013-0133

IS - 536

ER -