Journal article
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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- Publisher copy:
- 10.1111/j.1475-5890.1999.tb00014.x
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Authors
Bibliographic Details
- Publisher:
- IFS
- Journal:
- Fiscal Studies
- Volume:
- 20
- Issue:
- 3
- Pages:
- 287 - 304
- Publication date:
- 1999-01-01
- DOI:
- ISSN:
-
0143-5671
Item Description
- Language:
- English
- UUID:
-
uuid:368e11d0-0166-489a-a31d-e373bc3a5bc8
- Local pid:
- oai:economics.ouls.ox.ac.uk:14972
- Deposit date:
- 2011-08-16
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Terms of use
- Copyright date:
- 1999
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