Paizs, László - In: Acta Oeconomica 63 (2013) December, pp. 423-450
This paper tests new implications of the asymmetric tax competition model on diesel excise taxes. We extend the … strong evidence for strategic interaction in the setting of diesel excises and confirm the effect of country size on the …. The new implication is tested on panel data in first differences for 16 countries of Western Europe. The results provide …