Add to ORKGWe 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 distance to Swedish stores. Economically significant effects extend to up to two hours’ drive from the border, and even further for prominent cross-border shopping products as beer, cigarettes and soda. Across all products, cross-border shopping decreases tax revenue from VAT by 3.6% at the national level. National commodity tax revenue from carbonated soft drinks (subject to a sugar tax) is reduced by 8.1% and from cigarettes by 11.9%
This paper examines the pattern of retail prices for deposit eligible goods near Michigan’s borders....
The purpose of this project is to study tax shifting of excise taxes on alcoholic and non–alcoholic ...
Episodes of large tax differentials between neighboring states create an incentive for cigarette tax...
Abstract: This paper investigates household purchasing behavior in response to differing alcohol an...
While many studies have documented deviations from the Law of One Price in international settings, e...
This paper examines the effect of cross-border shopping on grocery demand in Norway using monthly st...
Abstract The aim of this paper is to undertake a review of the most important literature on the phen...
This dissertation investigates whether consumers ’ cross-border shopping due to interstate commodity...
A simulation model consisting of a representative consumer for each Scandinavian country is construc...
This dissertation investigates whether consumers’ cross-border shopping due to interstate commodity ...
As tax rates have risen through time, voter dislike of increased taxation has strengthened, leaving ...
In this thesis I study the influence Norwegian excise have on the Norwegian/Swedish cross-border tra...
Excise taxes and Sunday sales bans are important interventions in the market for alcoholic beverages...
In this paper we present new evidence of cross-border shopping in response to sales taxation. While ...
This paper explores whether shopping tourism in the context of cross-border regions may trigger more...
This paper examines the pattern of retail prices for deposit eligible goods near Michigan’s borders....
The purpose of this project is to study tax shifting of excise taxes on alcoholic and non–alcoholic ...
Episodes of large tax differentials between neighboring states create an incentive for cigarette tax...
Abstract: This paper investigates household purchasing behavior in response to differing alcohol an...
While many studies have documented deviations from the Law of One Price in international settings, e...
This paper examines the effect of cross-border shopping on grocery demand in Norway using monthly st...
Abstract The aim of this paper is to undertake a review of the most important literature on the phen...
This dissertation investigates whether consumers ’ cross-border shopping due to interstate commodity...
A simulation model consisting of a representative consumer for each Scandinavian country is construc...
This dissertation investigates whether consumers’ cross-border shopping due to interstate commodity ...
As tax rates have risen through time, voter dislike of increased taxation has strengthened, leaving ...
In this thesis I study the influence Norwegian excise have on the Norwegian/Swedish cross-border tra...
Excise taxes and Sunday sales bans are important interventions in the market for alcoholic beverages...
In this paper we present new evidence of cross-border shopping in response to sales taxation. While ...
This paper explores whether shopping tourism in the context of cross-border regions may trigger more...
This paper examines the pattern of retail prices for deposit eligible goods near Michigan’s borders....
The purpose of this project is to study tax shifting of excise taxes on alcoholic and non–alcoholic ...
Episodes of large tax differentials between neighboring states create an incentive for cigarette tax...