The effect of cross-border shopping on commodity tax revenue : results from Norway's COVID-19 border closings
| Year of publication: |
2024
|
|---|---|
| Authors: | Friberg, Richard ; Halseth, Emil M. Strøm ; Steen, Frode ; Ulsaker, Simen A. |
| Published in: |
The Scandinavian journal of economics. - Oxford : Wiley-Blackwell, ISSN 1467-9442, ZDB-ID 1473804-1. - Vol. 126.2024, 4, p. 733-772
|
| Subject: | commodity taxes | Cross-border shopping | excise taxes | tax competition | Steuerwettbewerb | Tax competition | Norwegen | Norway | Verbrauchsteuer | Excise tax | Steuereinnahmen | Tax revenue | Grenzüberschreitender Verkehr | International transport | Coronavirus | Konsumentenverhalten | Consumer behaviour |
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