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Type: Journal Articles Authors: Ben Lockwood, David de Meza and Gareth Myles ISSN: Print: 0143-5671 Online: 1475-5890
Published in: Fiscal Studies, Vol. 16, No. 1, February 1995
Volume, issue, pages: Vol. 16, No. 1, pp. 1-17
The completion of the European Union single market has rendered the previous system of destination taxation, in which exports were tax-exempt and then taxed at the importing country's rate, unsustainable due to the accompanying abolition of border controls. Search |
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