The Revenue Impacts of Cross-border Sales and Tourism: Wine and Liquor Taxation
AbstractAs tax rates have risen through time, voter dislike of increased taxation has strengthened, leaving some states in a budget crunch. If policy-makers are to keep pace with the growing demand for public services, they must find ways to export tax burdens outside of the district. Taking advantage of cross-border shopping and tourism are two such ways to export tax burdens. This paper attempts to measure the revenue impacts of cross-border shopping and tourist purchases of wine and liquor in West Virginia. I find that cross-border shopping and tourism exert significant impacts on tax revenues from wine and liquor sales.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by Department of Economics, West Virginia University in its series Working Papers with number 05-12 Classification-.
Length: 31 pages
Date of creation: 2005
Date of revision:
Contact details of provider:
Postal: P.O. Box 6025, Morgantown, WV 26506-6025
Phone: (304) 293-7859
Fax: (304) 293-2233
Web page: http://www.be.wvu.edu/phd_economics/
More information through EDIRC
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Philip J. Cook & Jan Ostermann & Frank A. Sloan, 2005. "Are Alcohol Excise Taxes Good For Us? Short and Long-Term Effects on Mortality Rates," NBER Working Papers 11138, National Bureau of Economic Research, Inc.
- LUCAS, Vander, .
"Cross-border shopping in a federal economy,"
CORE Discussion Papers RP
-1791, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Manning, Willard G. & Blumberg, Linda & Moulton, Lawrence H., 1995. "The demand for alcohol: The differential response to price," Journal of Health Economics, Elsevier, vol. 14(2), pages 123-148, June.
- Saba, Richard P, et al, 1995. "The Demand for Cigarette Smuggling," Economic Inquiry, Western Economic Association International, vol. 33(2), pages 189-202, April.
- Philip J. Cook & George Tauchen, 1982. "The Effect of Liquor Taxes on Heavy Drinking," Bell Journal of Economics, The RAND Corporation, vol. 13(2), pages 379-390, Autumn.
- Robert W. Brown & R. Todd Jewell, 1996. "County-Level Alcohol Availability and Cirrhosis Mortality," Eastern Economic Journal, Eastern Economic Association, vol. 22(3), pages 291-301, Summer.
- Clements, Kenneth W & Johnson, Lester W, 1983. "The Demand for Beer, Wine, and Spirits: A Systemwide Analysis," The Journal of Business, University of Chicago Press, vol. 56(3), pages 273-304, July.
- Weingast, Barry R & Shepsle, Kenneth A & Johnsen, Christopher, 1981. "The Political Economy of Benefits and Costs: A Neoclassical Approach to Distributive Politics," Journal of Political Economy, University of Chicago Press, vol. 89(4), pages 642-64, August.
- 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.
- Henry Saffer & Michael Grossman, 1986. "Beer Taxes, the Legal Drinking Age, and Youth Motor Vehicle Fatalities," NBER Working Papers 1914, National Bureau of Economic Research, Inc.
- Kwabena Gyimah-Brempong, 2001. "Alcohol Availability and Crime: Evidence from Census Tract Data," Southern Economic Journal, Southern Economic Association, vol. 68(1), pages 2-21, July.
- 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.
- 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.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Josh Hall).
If references are entirely missing, you can add them using this form.