Cross-border shopping and the Atkinson–Stiglitz theorem
نویسندگان
چکیده
منابع مشابه
Spatial Competition and Cross-border Shopping: Evidence from State Lotteries
This paper investigates competition between jurisdictions in the context of cross-border shopping for state lottery tickets. We rst develop a simple theoretical model in which consumers choose between state lotteries and face a trade-o between travel costs and the price of a fair gamble, which is declining in the size of the jackpot and the odds of winning. Given this trade-o , the model predic...
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Differences in tax rates create incentives for consumers to cross the border to shop in a low tax environment. This paper uses a unique panel data set of consumer financial transactions to study if consumers living closer to the border are less likely to buy in the home country in comparison to consumers living further away from the border. We exploit the tradeoff between distance, price and qu...
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In this paper we present new evidence of cross-border shopping in response to sales taxation. While several instructive studies provide estimates of the cross-border shopping effect, we utilize a unique opportunity to evaluate the effect of a large discrete change in sales tax policy. Using county level data on food income and sales tax data for West Virginia over the 1982-2000 period we estima...
متن کاملCross-Border Shopping and the Sales Tax: An Examination of Food Purchases in West Virginia
In this article we present new evidence of cross-border shopping in response to sales taxation. While several instructive studies provide estimates of the cross-border shopping effect, we utilize a unique opportunity to evaluate the effect of a large discrete change in sales tax policy. Using county level data on food sales and sales tax rates for West Virginia over the 1988-1991 period we esti...
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ژورنال
عنوان ژورنال: International Tax and Public Finance
سال: 2013
ISSN: 0927-5940,1573-6970
DOI: 10.1007/s10797-013-9287-7