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04-062/3 - Tax Competition under Minimum Rates: The Case of European Diesel Excises


  • Authors
    Michiel Evers, Faculty of Economics, Erasmus Universiteit Rotterdam; Ruud A. de Mooij, Faculty of Economics, Erasmus Universiteit Rotterdam; Herman R.J. Vollebergh, Faculty of Economics, Erasmus Universiteit Rotterdam
  • Publication date
    June 3, 2004
  • Keywords
    Diesel excise; Strategic tax setting; Minimum rates; European Union
  • JEL
    H23; H77; H87; R4