Nygård, Odd Erik - In: FinanzArchiv: Public Finance Analysis 70 (2014) 2, pp. 316-342
purpose of finding optimal commodity taxes for Norway. The model includes endogenous labor supply and cross-border shopping …. Focusing on commodities exposed to cross-border shopping, such as alcoholic beverages, tobacco, and food, optimal commodity … cross-border shopping increase, the exception being the one on tobacco. The analysis demonstrates a considerable effect of …