Excise Duties and the Internal Market

Stephen Smith

Journal of Common Market Studies, 1988, vol. 27, issue 2, 147-160

Abstract: 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.

Date: 1988
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://doi.org/10.1111/j.1468-5965.1988.tb00335.x

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bla:jcmkts:v:27:y:1988:i:2:p:147-160

Ordering information: This journal article can be ordered from
http://www.blackwell ... bs.asp?ref=0021-9886

Access Statistics for this article

Journal of Common Market Studies is currently edited by Jim Rollo and Daniel Wincott

More articles in Journal of Common Market Studies from Wiley Blackwell
Bibliographic data for series maintained by Wiley Content Delivery ().