Lessons of the 1999 Abolition of Intra-EU Duty Free Sales for the New EU Member States

Gebauer, Andrea; Nam, Chang Woon; Parsche, Rüdiger

doi:10.1093/cesifo/51.1.133

Cited by 5 publications

(3 citation statements)

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“…In the international arena, the EU took the first step towards harmonizing excise taxes in 1992 (Gebauer et al, 2005). First, the EU divided excise taxes into three main product groups: tobacco and tobacco products, alcohol and spirits, and mineral oils.…”

Section: Excise Tax Implementation In Oecd Countriesmentioning

confidence: 99%

Is the Excise Tax Perceived as an Externality Tax? An Empirical Study on Turkey

Demir

BALKI

2023

eab

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This study aims to investigate the perceptions and attitudes of individuals towards the excise tax applied in Turkey since 2002 and whether the excise tax is accepted as an externality tax. The data were collected through online and face-to-face survey methods from 1304 participants across Turkey and were analyzed by regression models. The results show that the excise tax directly affects individuals' expenditures in the high-income group. The perceptions of individuals with high general tax awareness and those who expect an update in tariffs every year have positive attitudes about the excise tax. The perceptions of those who think that the scope of the excise tax should be narrowed towards the excise tax are negative. Besides, the positive perceptions of excise tax by individuals who consume harmful products more frequently and those who think that the excise tax on harmful products should be raised support that the excise tax is an externality tax.

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Section: Excise Tax Implementation In Oecd Countriesmentioning

confidence: 99%

Is the Excise Tax Perceived as an Externality Tax? An Empirical Study on Turkey

Demir

BALKI

2023

eab

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“…The phenomenon of competition between sea transport (ferry shipping) and air transport intensified in the 1990s. The weakening of the competitive position of ferry transport contributed primarily to the introduction in 1999 of the abolition of duty-free and tax-free retailing on board ferries operating on ferry lines connecting the EU member countries [1][2][3]. On the other hand, the increase in the competitiveness of air transport was related to the development of low-cost airlines supported by the liberalization of the EU air transport sector and the implementation of the open sky policy in the EU [4][5][6][7][8].…”

Section: Introductionmentioning

confidence: 99%

The competitiveness of ferry and air transport in the Baltic Sea Region: infrastructure approach

Mańkowska

Tłoczyński

2018

SHS Web Conf.

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The main aim of the article is attempt to get the answer to the question about the impact of services offered by point elements of transport infrastructure on meeting the expectations and preferences of passengers in various modes of transport. Based on the presented objective, the assessment of the competitiveness of air and ferry transport in the service of passenger traffic was carried out through taking into the consideration selected elements affecting the quality of services offered by airports and ferry terminals. One of the key factors of the competitiveness of ports is time availability. The main objective of the research undertaken in the article was therefore to assess the competitiveness of seaports and airports in terms of their time availability. The article uses the case study method of selected airports and ferry terminals located in the Baltic Sea Region (BSR). The comparative analysis covered the time competitiveness of port ground access. The results of the research allow to make a general conclusion that ferry terminals have better ground access for individual car journeys and airports are becoming more competitive in the case of the arrival and departure function of public transport. This indicates that the system of ground access for seaports and airports is adapted to the segment of passengers having the largest share in transport by the analyzed transport branches, i.e. the motorized passengers in ferry transport and non-motorized passengers in air transport.

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“…3 ) The 1 Figures on duty-free sales from an industry organisation, the Duty-Free World Council, at www.dfworldcouncil.com. Prior to the abolition of duty-free on intra-EU travel, intra-EU dutyfree accounted for some 69% of total duty-free sales by EU countries (Gebauer et al 2005). Europe-wide dutyfree sales dropped from around $10 billion in 1998, the year before the abolition of intra-EU duty-free, to $8 billion in 2000.…”

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confidence: 99%