date:Aug 07, 2014
the report found. 'Likewise, substitution from taxed products to non-taxed products reduces the competitiveness of producers of the taxed products compared to producers of the non-taxed products.'
The report did not, however, find that cross-border shopping would increase as a result of one member state introducing food taxes, saying that other factors, such as increased excise duty on particular product categories, has a more pronounced effect.