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.
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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:
This paper has been announced in the following NEP Reports:
- NEP-ALL-2006-09-16 (All new papers)
- NEP-PBE-2006-09-16 (Public Economics)
- NEP-TUR-2006-09-16 (Tourism Economics)
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