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M. Bos, Hans-Dieter Nelson (1988)
Indirect Taxation and the Completion of the Internal Market of the ECJournal of Common Market Studies, 27
S. Smith (1988)
Excise Duties and the Internal MarketJournal of Common Market Studies, 27
The prescription for 1992 for the European Community calls for the completion of the Internal Market and the absence of many of the fiscal and physical barriers to the movement of goods, capital, and labour within the community. However, realistically it is likely that residual fiscal and other barriers will remain into the next century. Both the effected change and delay in changes will induce predictable patterns in the movement of labour and capital, the distribution of goods and services, and industrial location and development.
Managerial Finance – Emerald Publishing
Published: May 1, 1991
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