@article {The1992, title = {The Distortionary Effects of Taxes on Trade in Border Areas: The Republic of Ireland/UK Border}, year = {1992}, url = {https://www.esri.ie/publications/the-distortionary-effects-of-taxes-on-trade-in-border-areas-the-republic-of-ireland-uk-border}, author = {FitzGerald, J.}, journal = {Tax Harmonisation and Financial Liberalization in Europe}, }