Cnossen, Sijbren; Verwaal, Ernst - 2001
requirements that appear to be just as onerous. For Dutch businesses, the compliance costs of the new requirements are, on average …, the costs constitute a (differentiated) border tax that impedes intra-EU trade. The paper analyses the determinants of the … compliance costs, as well as their effect on intra-EU trade intensity. The paper submits that the differential compliance costs …