search query: @indexterm EUROPEAN INTEGRATION / total: 404
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| Author: | Asplund, M. Friberg, R. Wilander, F. |
| Title: | Demand and distance: evidence on cross-border shopping |
| Journal: | Journal of Public Economics
2007 : FEB, VOL. 91:1-2, p. 141-157 |
| Index terms: | European integration shopping tax harmonization tax impact |
| Language: | eng |
| Abstract: | The extent to which changes in foreign taxes affect the extent of cross-border shopping and thereby, domestic tax revenue is an important issue for commodity taxation. This article uses data from Swedish municipalities to estimate how responsive alcohol sales are to foreign prices, and relate the sensitivity to the location's distance to the border. The article suggests that a recent Danish cut in the spirits tax reduced Swedish tax revenues from spirits sales by more than 2 % and that an attempt by Sweden to cut taxes in response would reduce tax revenues further. |
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