Cross-border Shopping of Alcohol - What is the Effect on Tax Revenue and Sales and Which Products Are Most Affected?

Author:

Friberg Richard,Ulsaker Simen A.,Steen Frode

Publisher

Elsevier BV

Reference38 articles.

1. Regressive sin taxes, with an application to the optimal soda tax;H Allcott;The Quarterly Journal of Economics,2019

2. International pricing with costly consumer arbitrage;S P Anderson;Review of International Economics,1999

3. Demand and distance: evidence on cross-border shopping;M Asplund;Journal of Public Economics,2007

4. Border-crossing sales, tax avoidance, and state tax policies: an application to alcohol;T R Beard;Southern Economic Journal,1997

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