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Discriminatory Taxation of Carbonated Beverages: The Case of Ireland

Walker, Mary Beth
Bahl, Roy W.
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Abstract

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.

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<p>Originally published in:</p> <p>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. <a href="https://icepp.gsu.edu/files/2015/03/ispwp9801.pdf">https://icepp.gsu.edu/files/2015/03/ispwp9801.pdf</a></p>
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1998
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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
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