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Alcohol Taxes, Tax Revenues and the Single European Market.

Abstract:

This paper addresses the issue of whether tax revenue from alcohol lost through cross-border shopping could be recouped by cutting excise duties. This in turn depends on the elasticity of demand for alcohol. We use data from the Family Expenditure Survey 1978-96 to estimate own- and cross-price elasticities of demand for beer, wine and spirits before and after completion of the Single Market. We find no evidence of a significant change in elasticities after the Single Market. The tax rates on...

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Journal:
Fiscal Studies
Volume:
20
Issue:
3
Publication date:
1999-01-01
DOI:
URN:
uuid:368e11d0-0166-489a-a31d-e373bc3a5bc8
Local pid:
oai:economics.ouls.ox.ac.uk:14972
Language:
English

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