Alcohol Taxes, Tax Revenues and the Single European Market.
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 elas...
| Main Authors: | , , |
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| Format: | Journal article |
| Language: | English |
| Published: |
IFS
1999
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