IDEAS home Printed from https://ideas.repec.org/a/wly/soecon/v64y1997i1p293-306.html
   My bibliography  Save this article

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

Author

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

Abstract

No abstract is available for this item.

Suggested Citation

  • 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
    as

    Download full text from publisher

    File URL: https://doi.org/10.1002/j.2325-8012.1997.tb00021.x
    Download Restriction: no
    File URL: https://libkey.io/10.1002/j.2325-8012.1997.tb00021.x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. James Fogarty, 2010. "The Demand For Beer, Wine And Spirits: A Survey Of The Literature," Journal of Economic Surveys, Wiley Blackwell, vol. 24(3), pages 428-478, July.
    2. Giraud-Héraud, Eric & Surry, Yves, 2001. "Les réponses de la recherche aux nouveaux enjeux de l’économie viti-vinicole," Cahiers d'Economie et de Sociologie Rurales (CESR), Institut National de la Recherche Agronomique (INRA), vol. 60, pages 1-5.
    3. E.A. Selvanathan, 1985. "The Demand for Alcohol in the U.K.: An econometric study," Economics Discussion / Working Papers 85-06, The University of Western Australia, Department of Economics.
    4. Craig A. Gallet, 2007. "The demand for alcohol: a meta-analysis of elasticities," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 51(2), pages 121-135, June.
    5. P. Goldschmidt, 1990. "Economic Aspects of Alcohol Consumption in Australia: Part 2," Economics Discussion / Working Papers 90-17, The University of Western Australia, Department of Economics.
    6. Bentzen, Jan & Eriksson, Tor & Smith, Valdemar, 2001. "Alcohol Consumption in European Countries Time series based tests of convergence," Cahiers d'Economie et de Sociologie Rurales (CESR), Institut National de la Recherche Agronomique (INRA), vol. 60.
    7. James, Jennifer S. & Alston, Julian M., 2002. "Taxes and quality: A market-level analysis," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 46(3), pages 1-29.
    8. K.W. Clements, 1993. "The Swan Model of the Demand for Beer in Western Australia," Economics Discussion / Working Papers 93-14, The University of Western Australia, Department of Economics.
    9. Preety Ramful & Xueyan Zhao, 2008. "Individual Heterogeneity in Alcohol Consumption: The Case of Beer, Wine and Spirits in Australia," The Economic Record, The Economic Society of Australia, vol. 84(265), pages 207-222, June.
    10. Dimico, Arcangelo & Isopi, Alessia & Olsson, Ola, 2017. "Origins of the Sicilian Mafia: The Market for Lemons," The Journal of Economic History, Cambridge University Press, vol. 77(4), pages 1083-1115, December.
    11. Kenneth W. Clements & Yihui Lan & Xueyan Zhao, 2005. "The Demand for Vice: Inter-Commodity Interactions with Uncertainty," Economics Discussion / Working Papers 05-30, The University of Western Australia, Department of Economics.
    12. Clements, Ken & Lan, Yihui & Liu, Haiyan, 2020. "Understanding Alcohol Consumption across Countries," 2020 Conference (64th), February 12-14, 2020, Perth, Western Australia 305249, Australian Agricultural and Resource Economics Society.
    13. John Eakins & Liam Gallagher, 2003. "Dynamic almost ideal demand systems: an empirical analysis of alcohol expenditure in Ireland," Applied Economics, Taylor & Francis Journals, vol. 35(9), pages 1025-1036.
    14. K.W. Clements, 1982. "Taxation of Alcohol in Australia," Economics Discussion / Working Papers 82-24, The University of Western Australia, Department of Economics.
    15. Pinkse, Joris & Slade, Margaret E., 2004. "Mergers, brand competition, and the price of a pint," European Economic Review, Elsevier, vol. 48(3), pages 617-643, June.
    16. James Fogarty, 2004. "The Own-Price Elasticity of Alcohol: A Meta-Analysis," Economics Discussion / Working Papers 04-01, The University of Western Australia, Department of Economics.
    17. Concetta CASTIGLIONE & Ladislava GROCHOVÁ & Davide INFANTE & Janna SMIRNOVA, 2011. "The demand for beer in presence of past consumption and advertising in the Czech Republic," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 57(12), pages 589-599.
    18. Joshua Byrnes & Dennis Petrie & Christopher Doran & Anthony Shakeshaft, 2012. "The efficiency of a volumetric alcohol tax in Australia," Applied Health Economics and Health Policy, Springer, vol. 10(1), pages 37-49, January.
    19. G.A. Meagher & B.R. Parmenter & R.J. Rimmer & K.W. Clements, 1984. "Special Purpose Versions of a General Purpose Multisectoral Model: Tax Issues and the Australian Wine Industry," Economics Discussion / Working Papers 84-06, The University of Western Australia, Department of Economics.
    20. Tsolakis, Dimitris & Riethmuller, Paul C. & Watts, Geof, 1983. "The Demand for Wine and Beer," Review of Marketing and Agricultural Economics, Australian Agricultural and Resource Economics Society, vol. 51(02), pages 1-23, August.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wly:soecon:v:64:y:1997:i:1:p:293-306. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://doi.org/10.1002/(ISSN)2325-8012 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.