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Border‐Crossing Sales, Tax Avoidance, and State Tax Policies: An Application to Alcohol

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  • T. Randolph Beard
  • Paula A. Gant
  • Richard P. Saba

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  • T. Randolph Beard & Paula A. Gant & Richard P. Saba, 1997. "Border‐Crossing Sales, Tax Avoidance, and State Tax Policies: An Application to Alcohol," Southern Economic Journal, John Wiley & Sons, vol. 64(1), pages 293-306, July.
    • Handle: RePEc:wly:soecon:v:64:y:1997:i:1:p:293-306
    DOI: 10.1002/j.2325-8012.1997.tb00021.x
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    References listed on IDEAS

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    1. 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.
    2. 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.
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    Cited by:

    1. Friberg, Richard & Steen, Frode & Ulsaker, Simen Aardal, 2024. "Cross-border shopping of alcohol – What is the effect on tax revenue and sales and which products are most affected?," Discussion Paper Series in Economics 12/2024, Norwegian School of Economics, Department of Economics.

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