Author ORCID Identifier
Roy Bahl: https://orcid.org/0000-0002-7956-5076
A study of Ireland's decision to eliminate its discriminatory excise tax shows that the revenue loss associated with this action was far less than might otherwise have been expected.
Roy Bahl and Mary Beth Walker. Discriminatory Taxation of Carbonated Beverages: The Case of Ireland. Working Paper 98-1. International Studies Program, Andrew Young School of Policy Studies. Atlanta: Georgia State University. February, 1998