Excise Duties and the Internal Market
Bibliographic Data
| ID | 6283142 |
|---|---|
| Authors | Stephen Smith (0000-0002-7591-243X, Institute for Fiscal Studies, corresponding author) |
| Year | 1988 |
| Volume | 27 |
| Issue | 2 |
| Pages | 147-160 |
| Publication date | 1988-12-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | JCMS Journal of Common Market Studies (JOURNAL) |
| Journal identifiers | ISSN: 0021-9886 • E-ISSN: 1468-5965 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/j.1468-5965.1988.tb00335.x |
| OpenAlex | W2097613241 |
| Language | EN |
| Citations received | 1 |
| References cited | 4 |
As part of the programme to create a single Community market by 1992, the European Commission has brought forward proposals which would require substantial changes in the excise duties levied on mineral oils, tobacco products and alcoholic drinks. This article considers the arguments for harmonization of the system and levels of excise duties within the Internal Market of the Community. It argues that the elimination of duty differentials between Member States is not essential for the completion of the Internal Market
Business · Commission · Domestic market · Duty · Economics · European union · Excise · Harmonization · International trade · Member states · Political science · Single market · EU Law and Policy Analysis · European and International Law Studies · Finance · Law · Taxation and Legal Issues
| Unique citing works | 1 |
|---|---|
| Citations per year | 0,05 |
| Citation span | 2006 - 2006 (1) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 1 |