Browsing Department of Economics by Author "Halseth, Emil M. Strøm"

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The effect of cross-border shopping on commodity tax revenue: Results from a natural experiment

Friberg, Richard; Halseth, Emil M. Strøm; Steen, Frode; Ulsaker, Simen A. (SAM DP;09/2022, Working paper, 2022-06-20)

We use grocery data from Norway and COVID-19 border closings to gauge the effect of cross-border shopping on commodity tax revenue. Detailed store-category level data identify differential treatment effects that depend on ...