Ursprünglich sollte die Duty Free Regelung bereits mit der Errichtung des EU-Binnenmarktes zum 1. Junuar 1993 auslaufen …

paribus, to changes in VAT revenues in the individual EU countries. For instance, the member countries with trade surpluses … type of revenue imbalance among the EU nations. The introduction of the Single Market in 1993 appears to have further … encouraged firms and households evasive behaviour in paying VAT in the EU. In order to estimate its relevance, this study …

This note presents a non-technical summary of the latest economic research studies on cross-border e-commerce in the EU … recent research together in a coherent framework and make it accessible to stakeholders and decision-makers involved in EU … policy-making on the Digital Agenda for Europe and the EU Digital Single Market. …

An important EU Digital Single Market policy objective is to achieve an open and integrated market for online e …-commerce in the EU, to make it easy for consumers to go outside their domestic market and shop online in other EU Member States … home bias in online shopping in the EU. It compares how much EU Member States trade domestically and with other Member …

Between 2009 and 2012 the percentage of online consumers in the EU who made online purchases in another EU Member State … increased from 8 to 11 per cent, below the target of 20 per cent put forward in the EU Digital Agenda. Both, subjective …

consumption: cross-border trade costs. We use data on cross-border e-commerce between EU Member States to estimate the implied … channels is generally positive for EU Member States, ranging between 0.07 and 0.25 per cent of GDP. As such, this paper adds an …

goods and services in other EU Member States. It relies on data from a consumer survey carried out in February-March 2015 in … the EU28. By comparing named websites with respondents' answers on the location of web shops, we find that 77% correctly …

these firms face when trying to sell their products and/or services to other EU Member States. It relies on data from a firm …