The Distortionary Effects of Taxes on Trade in Border Areas: the Republic of Ireland — UK Border

John D. Fitz Gerald

Chapter 4 in Tax Harmonization and Financial Liberalization in Europe, 1992, pp 39-56 from Palgrave Macmillan

Abstract: Abstract The necessity of harmonizing indirect taxes within the European Community (EC) does not arise from any desire to improve the efficiency of the tax system but rather as a vital stage on the path to abolishing economic frontiers. The very diversity of the indirect tax systems within the EC means that tax harmonization will have implications for both government finances and the distribution of income within each member state.

Keywords: Purchasing Power Parity; Price Difference; Border Area; Purchase Power Parity; Price Differential (search for similar items in EconPapers)
Date: 1992
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

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:pal:palchp:978-1-349-22008-3_4

Ordering information: This item can be ordered from
http://www.palgrave.com/9781349220083

DOI: 10.1007/978-1-349-22008-3_4

Access Statistics for this chapter

More chapters in Palgrave Macmillan Books from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().