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Cross-Border Shopping: A Survey

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  • Andrés Leal

    ()

  • Julio López-Laborda

    ()

  • Fernando Rodrigo

    ()

Abstract

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Bibliographic Info

Article provided by International Atlantic Economic Society in its journal International Advances in Economic Research.

Volume (Year): 16 (2010)
Issue (Month): 2 (May)
Pages: 135-148

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Handle: RePEc:kap:iaecre:v:16:y:2010:i:2:p:135-148

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Related research

Keywords: Cross-border shopping; Tax differences; H31; H32; H73; E62;

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References

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  1. Andreas Haufler, 1996. "Tax coordination with different preferences for public goods: Conflict or harmony of interest?," International Tax and Public Finance, Springer, Springer, vol. 3(1), pages 5-28, January.
  2. Christiansen, Vidar, 1994. " Cross-Border Shopping and the Optimum Commodity Tax in a Competitive and a Monopoly Market," Scandinavian Journal of Economics, Wiley Blackwell, vol. 96(3), pages 329-41.
  3. Garrett, Thomas A. & Marsh, Thomas L., 2002. "The revenue impacts of cross-border lottery shopping in the presence of spatial autocorrelation," Regional Science and Urban Economics, Elsevier, vol. 32(4), pages 501-519, July.
  4. Saba, Richard P, et al, 1995. "The Demand for Cigarette Smuggling," Economic Inquiry, Western Economic Association International, Western Economic Association International, vol. 33(2), pages 189-202, April.
  5. Ohsawa, Yoshiaki, 1999. "Cross-border shopping and commodity tax competition among governments," Regional Science and Urban Economics, Elsevier, vol. 29(1), pages 33-51, January.
  6. Søren Bo Nielsen, . "A Simple Model of Commodity Taxation and Cross-Border Shopping," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics 98-18, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  7. Ian Crawford & Sarah Tanner, 1999. "Alcohol taxes, tax revenues and the Single European Market," Fiscal Studies, Institute for Fiscal Studies, vol. 20(3), pages 287-304, September.
  8. Ronald C. Fisher, 1980. "Local Sales Taxes: Tax Rate Differentials, Sales Loss, and Revenue Estimation," Public Finance Review, , vol. 8(2), pages 171-188, April.
  9. Roger H. Gordon, 1982. "An Optimal Taxation Approach to Fiscal Federalism," NBER Working Papers 1004, National Bureau of Economic Research, Inc.
  10. Ian Crawford & Sarah Tanner, 1995. "Bringing it all back home: alcohol taxation and cross-border shopping," Fiscal Studies, Institute for Fiscal Studies, vol. 16(2), pages 94-114, May.
  11. Asplund, Marcus & Friberg, Richard & Wilander, Fredrik, 2007. "Demand and distance: Evidence on cross-border shopping," Journal of Public Economics, Elsevier, vol. 91(1-2), pages 141-157, February.
  12. James Alm & Mikhail I. Melnik, 2005. "Sales Taxes and the Decision to Purchase Online," Public Finance Review, , vol. 33(2), pages 184-212, March.
  13. Michael Keen, 2002. "Some International Issues in Commodity Taxation," IMF Working Papers 02/124, International Monetary Fund.
  14. Michael F. Lovenheim, 2007. "How Far to the Border?: The Extent and Impact of Cross-Border Casual Cigarette Smuggling," Discussion Papers, Stanford Institute for Economic Policy Research 06-040, Stanford Institute for Economic Policy Research, revised Oct 2009.
  15. Chiou, Lesley & Muehlegger, Erich, 2008. "Crossing the Line: The Effect of Cross Border Cigarette Sales on State Excise Tax Revenues," Working Paper Series rwp08-012, Harvard University, John F. Kennedy School of Government.
  16. Nielsen, Soren Bo, 2002. "Cross-border shopping from small to large countries," Economics Letters, Elsevier, vol. 77(3), pages 309-313, November.
  17. Lockwood, Ben, 1993. "Commodity tax competition under destination and origin principles," Journal of Public Economics, Elsevier, vol. 52(2), pages 141-162, September.
  18. Ferris, J. Stephen, 2000. "The Determinants of Cross Border Shopping: Implications for Tax Revenues and Institutional Change," National Tax Journal, National Tax Association, vol. 53(n. 4), pages 801-24, December.
  19. Trandel, Gregory A., 1994. "Interstate commodity tax differentials and the distribution of residents," Journal of Public Economics, Elsevier, vol. 53(3), pages 435-457, March.
  20. You-Qiang Wang, 1999. "Commodity Taxes under Fiscal Competition: Stackelberg Equilibrium and Optimality," American Economic Review, American Economic Association, vol. 89(4), pages 974-981, September.
  21. Jack Mintz & Henry Tulkens, 1984. "Commodity Tax Competition Between Member States of a Federation," Working Papers, Queen's University, Department of Economics 558, Queen's University, Department of Economics.
  22. Mark Skidmore & Mehmet Serkan Tosun, 2005. "Do New Lottery Games Stimulate Retail Activity? Evidence from West Virginia Counties," Working Papers 05-06, UW-Whitewater, Department of Economics.
  23. Rietveld, P. & Bruinsma, F. R. & van Vuuren, D. J., 2001. "Spatial graduation of fuel taxes; consequences for cross-border and domestic fuelling," Transportation Research Part A: Policy and Practice, Elsevier, vol. 35(5), pages 433-457, June.
  24. Ravi Kanbur & Michael Keen, 1991. "Jeux Sans Frontieres: Tax Competition and Tax Coordination when Countries Differ in Size," Working Papers, Queen's University, Department of Economics 819, Queen's University, Department of Economics.
  25. Smith, Rodney T, 1976. "The Legal and Illegal Markets for Taxed Goods: Pure Theory and an Application to State Government Taxation of Distilled Spirits," Journal of Law and Economics, University of Chicago Press, vol. 19(2), pages 393-429, August.
  26. Austan Goolsbee & Joel Slemrod, 2007. "Playing with Fire: Cigarettes, Taxes and Competition from the Internet," Discussion Papers, Stanford Institute for Economic Policy Research 07-002, Stanford Institute for Economic Policy Research.
  27. Alamar, Benjamin Ph.D. & Mahmoud, Leila J.D. & Glantz, Stanton A. Ph.D., 2003. "Cigarette Smuggling in California: Fact and Fiction," University of California at San Francisco, Center for Tobacco Control Research and Education, Center for Tobacco Control Research and Education, UC San Francisco qt4fv0b2sz, Center for Tobacco Control Research and Education, UC San Francisco.
  28. Leal, Andrés & López-Laborda, Julio & Rodrigo, Fernando, 2009. "Prices, taxes and automotive fuel cross-border shopping," Energy Economics, Elsevier, Elsevier, vol. 31(2), pages 225-234.
  29. Coats, R. Morris, 1995. "A Note on Estimating Cross-Border Effects of State Cigarette Taxes," National Tax Journal, National Tax Association, vol. 48(4), pages 573-84, December.
  30. Banfi, Silvia & Filippini, Massimo & Hunt, Lester C., 2005. "Fuel tourism in border regions: The case of Switzerland," Energy Economics, Elsevier, Elsevier, vol. 27(5), pages 689-707, September.
  31. Tosun Mehmet S & Skidmore Mark L, 2007. "Cross-Border Shopping and the Sales Tax: An Examination of Food Purchases in West Virginia," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 7(1), pages 1-20, December.
  32. Kimberley Scharf, 1999. "Scale Economies in Cross-Border Shopping and Commodity Taxation," International Tax and Public Finance, Springer, Springer, vol. 6(1), pages 89-99, February.
  33. Tosun, Mehmet Serkan & Skidmore, Mark, 2004. "Interstate Competition and State Lottery Revenues," National Tax Journal, National Tax Association, vol. 57(2), pages 163-78, June.
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Citations

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Cited by:
  1. Thompson, Jeffrey P. & Rohlin, Shawn M., 2012. "The Effect Of Sales Taxes On Employment: New Evidence From Cross-Border Panel Data Analysis," National Tax Journal, National Tax Association, vol. 65(4), pages 1023-41, December.
  2. Aiura, Hiroshi & Ogawa, Hikaru, 2013. "Unit tax versus ad valorem tax: A tax competition model with cross-border shopping," Journal of Public Economics, Elsevier, vol. 105(C), pages 30-38.
  3. Jeffrey P. Thompson & Shawn M. Rohlin, 2013. "The effect of state and local sales taxes on employment at state borders," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.) 2013-49, Board of Governors of the Federal Reserve System (U.S.).

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