Cross-border shopping of alcohol : what is the effect on tax revenue and sales and which products are most affected?
Richard Friberg, Frode Steen, Simen A. Ulsaker
| Year of publication: |
2025
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|---|---|
| Authors: | Friberg, Richard ; Steen, Frode ; Ulsaker, Simen A. |
| Published in: |
Review of international economics. - Oxford [u.a.] : Wiley-Blackwell, ISSN 1467-9396, ZDB-ID 1473793-0. - Vol. 33.2025, 5, p. 1021-1034
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| Subject: | bag-in-box wines | commodity taxes | cross-border shopping | excise taxes | tax competition | Steuerwettbewerb | Tax competition | Verbrauchsteuer | Excise tax | Steuereinnahmen | Tax revenue | Konsumentenverhalten | Consumer behaviour | Steuerwirkung | Tax effects | Umsatzsteuer | Sales tax | Wein | Wine |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/roie.70003 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015482899