Browsing Department of Economics by Subject "Tax Competition"
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Cross-border shopping of alcohol – What is the effect on tax revenue and sales and which products are most affected?
(DP SAM;12/2024, Working paper, 2024-07-04)We use COVID-19 border closings and comprehensive store-level data on Norwegian alcohol sales to quantify the effect cross-border shopping of alcohol on sales volume and commodity tax revenue. Effects are large, for instance ...