Evers, Michiel; de Mooij, Ruud A.; Vollebergh, Herman R.J. - 2004
robust for alternative specifications. By imposing restrictions on excise levels, EU harmonization of excises in 1987 and the … introduction of a minimum in 1992 exerted a positive impact on the excise level in a number of EU countries. It has not, however … rates. This provides evidence for the presence of tax competition in diesel excises. In fact, a 10% higher rate in …