Blar i Discussion Papers på emneord "Alcohol"

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    • Commodity tax competition – purchases of spirits in the Scandinavian countries 

      Nygård, Odd Erik (Discussion Papers;592, Working paper, 2009)
      A simulation model consisting of a representative consumer for each Scandinavian country is constructed and calibrated, in which consumers consume two goods: spirits and 'other goods'. Spirits is exposed to cross-border ...

    • Driven to drink : sin taxes near a border 

      Beatty, Timothy K.M.; Larsen, Erling Røed; Sommervoll, Dag Einar (Discussion Papers;No. 507, Working paper, 2007)
      Abstract: This paper investigates household purchasing behavior in response to differing alcohol and tobacco taxes near an international border. Our study suggests that large tax differentials near borders induce economically ...

    • Revenue functions and Dupuit curves for indirect taxes with cross-border shopping 

      Aasness, Jørgen; Nygård, Odd Erik (Discussion Papers;573, Working paper, 2009)
      The partial revenue from each indirect tax and the total revenue from all indirect taxes on consumer goods are derived as functions of all commodity prices, the tax rates of each commodity, total expenditure and demographic ...