@article{Berglas1981a,
	title = {Harmonization of commodity taxes : Destination, origin and restricted origin principles},
	author = {Eitan Berglas},
	journal = {Journal of Public Economics},
	month = {Dec},
	number = {3},
	pages = {377--387},
	url = {http://www.sciencedirect.com/science/article/B6V76-458X34S-2N/1/58a497d6dcc7dc583f34741e7c10e643},
	volume = {16},
	year = {1981},
	biburl = {http://www.bibsonomy.org/bibtex/2ef4fae27f733f44d257171822a1b7365/smicha},
	keywords = {imported }
}