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Bringing it all back home: alcohol taxation and cross-border shopping

Author

Listed:
  • Ian Crawford

    () (Institute for Fiscal Studies and University of Surrey)

  • Sarah Tanner

Abstract

Taxes on alcohol are among the oldest in the UK and are still an important source of tax revenue. In 1992, for example, just prior to the completion of the Single European Market, revenues from excise duties on alcohol totalled over £5 billion, equivalent to 2 per cent on value added tax or 2.5 pence on income tax. Recently, the future of this source of revenue has become uncertain with the relaxation of limits on personal imports of excisable goods by domestic consumers and the increase in cross-border shopping. In this paper, we investigate the effect of increased cross-border shopping on the revenue return to alcohol taxation.

Suggested Citation

  • 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.
  • Handle: RePEc:ifs:fistud:v:16:y:1995:i:2:p:94-114
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    File URL: http://www.ifs.org.uk/fs/articles/fscrawford.pdf
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    References listed on IDEAS

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    1. FitzGerald, John & Quinn, T. P. & Whelan, Brendan J. & Williams, J. A., 1988. "An Analysis of Cross-Border Shopping," Research Series, Economic and Social Research Institute (ESRI), number GRS137.
    2. W. J. Corlett & D. C. Hague, 1953. "Complementarity and the Excess Burden of Taxation," Review of Economic Studies, Oxford University Press, vol. 21(1), pages 21-30.
    3. Kanbur, Ravi & Keen, Michael, 1993. "Jeux Sans Frontieres: Tax Competition and Tax Coordination When Countries Differ in Size," American Economic Review, American Economic Association, vol. 83(4), pages 877-892, September.
    4. Heckman, James, 2013. "Sample selection bias as a specification error," Applied Econometrics, Publishing House "SINERGIA PRESS", vol. 31(3), pages 129-137.
    5. 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.
    6. Deaton, Angus S & Muellbauer, John, 1980. "An Almost Ideal Demand System," American Economic Review, American Economic Association, vol. 70(3), pages 312-326, June.
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    Citations

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    Cited by:

    1. Aronsson, Thomas & Sjögren, Tomas, 2005. "Externalities, Border Trade and Illegal Production: An Optimal Tax Approach to Alcohol Policy," Umeå Economic Studies 654, Umeå University, Department of Economics.
    2. Thomas Y. Mathä & Alessandro Porpiglia & Michael Ziegelmeyer, 2017. "Cross-border commuting and consuming: an empirical investigation," Applied Economics, Taylor & Francis Journals, vol. 49(20), pages 2011-2026, April.
    3. Katarina Nordblom, 2011. "The complex attitudes to alcohol taxation," Applied Economics, Taylor & Francis Journals, vol. 43(24), pages 3355-3364.
    4. Gandelman Néstor & Hernández-Murillo Rubén, 2004. "Tax Competition and Tax Harmonization With Evasion," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 4(1), pages 1-24, May.
    5. Jørgen Aasness & Odd Erik Nygård, 2009. "Revenue functions and Dupuit curves for indirect taxes with cross-border shopping," Discussion Papers 573, Statistics Norway, Research Department.
    6. repec:mea:meawpa:14284 is not listed on IDEAS
    7. Leal, Andrés & López-Laborda, Julio & Rodrigo, Fernando, 2009. "Prices, taxes and automotive fuel cross-border shopping," Energy Economics, Elsevier, vol. 31(2), pages 225-234.
    8. Hella, Heikki & Mankinen, Reijo, 1999. "Alcoholic Beverage Taxation: Alternatives and Impacts," Discussion Papers 696, The Research Institute of the Finnish Economy.
    9. repec:kap:iaecre:v:16:y:2010:i:2:p:135-148 is not listed on IDEAS
    10. Thomas Aronsson & Tomas Sjögren, 2010. "An Optimal-Tax Approach to Alcohol Policy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 66(2), pages 153-169, June.
    11. 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.
    12. Rinaldi, Gustavo, 2007. "The use of economic tools to develop a consensus on alcohol policies within and between jurisdictions," MPRA Paper 21941, University Library of Munich, Germany, revised 18 Apr 2007.
    13. 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.
    14. Ana Gil & José Molina, 2009. "Alcohol demand among young people in Spain: an addictive QUAIDS," Empirical Economics, Springer, vol. 36(3), pages 515-530, June.
    15. Andrés Leal & Julio López-Laborda & Fernando Rodrigo, 2010. "Cross-Border Shopping: A Survey," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 16(2), pages 135-148, May.
    16. Lacruz, Ana Isabel Gil & Lacruz, Marta Gil, 2010. "Does alcohol consumption reinforce mental problems in adolescence?," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 39(2), pages 223-232, April.
    17. Stéphanie Guichard & Claire Lefebvre, 1997. "Pour ou contre le système commun de TVA ?," Working Papers 1997-13, CEPII research center.

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