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The Revenue Impacts of Cross-border Sales and Tourism: Wine and Liquor Taxation

  • Todd M. Nesbit

    (Department of Economics, West Virginia University)

Registered author(s):

    As 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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    File URL: http://www.be.wvu.edu/phd_economics/pdf/05-12.pdf
    File Function: First version, 2005
    Download Restriction: no

    Paper provided by Department of Economics, West Virginia University in its series Working Papers with number 05-12 Classification-.

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    Length: 31 pages
    Date of creation: 2005
    Date of revision:
    Handle: RePEc:wvu:wpaper:05-12
    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/
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    12. Thursby, Jerry G. & Thursby, Marie C., 2000. "Interstate Cigarette Bootlegging: Extent, Revenue Losses, and Effects of Federal Intervention," National Tax Journal, National Tax Association, vol. 53(n. 1), pages 59-78, March.
    13. 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.
    14. 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.
    15. 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.
    16. 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.
    17. 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.
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