VAT inharmoniousness creates problems at borders. On one side of the Ireland/Northern Ireland border cake was classified as bread, hence a staple, hence untaxed. On the other side it was dessert and taxed. Bake shops on one side of the border lost a lot of business. When I lived in Buffalo, NY, malls had a clean up problem because Canadians were driving across the boarder, purchasing new clothes, changing into the new rig outs, and leaving the old clothes blowing around the parking lots. Terry McDonough
