Bode, Eckhardt; Krieger-Boden, Christiane; Lammers, Konrad - Institut für Weltwirtschaft (IfW) - 1994
a report on ‘Taxation in Border Regions’. This study is a revised version of the report, which was submitted in 1993 …-border shopping, cross-border commuting and cross-border movements of enterprises within the EU. Special attention is given to the … extent that these activities are induced by differences in taxation between member countries. Furthermore, the study provides …