Richard Friberg, Emil M. S. Halseth, Frode Steen, Simen A. Ulsaker
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引用次数: 0
Abstract
We use grocery data from Norway and COVID-19 border closings to gauge the effect of cross-border shopping on commodity tax revenue. Detailed store–category-level data identify differential treatment effects that depend on distance to Swedish stores. Economically significant effects extend to up to two hours' drive from the border, and even further for prominent cross-border shopping products, such as beer, cigarettes, and carbonated soft drinks. Across all products, cross-border shopping decreases tax revenue from VAT by 3.6 percent at the national level. National commodity tax revenue from carbonated soft drinks (subject to a sugar tax) is reduced by 8.1 percent and from cigarettes by 11.9 percent.
期刊介绍：
Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance.
Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.
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