Revenue functions and Dupuit curves for indirect taxes with cross-border shopping
Year of publication: |
2014
|
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Authors: | Aasness, Jørgen ; Nygård, Odd Erik |
Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 21.2014, 2, p. 272-297
|
Subject: | Revenue functions | Indirect taxes | Excise taxes | Alcohol | Tobacco | Cross-border shopping | Smuggling | Tax-free shopping | Complete demand systems | Consumer behavior | Laffer curves | Dupuit curves | Konsumentenverhalten | Consumer behaviour | Illegaler Handel | Illicit trade | Steuereinnahmen | Tax revenue | Theorie | Theory | Indirekte Besteuerung | Indirect taxation | Preiselastizität | Price elasticity | Steuertarif | Tax rate | Laffer-Kurve | Laffer curve | Verbrauchsteuer | Excise tax | Norwegen | Norway | Tabaksteuer | Tobacco tax |
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