How tax incidence varies over space: The case of alcohol tax reform in Belgium
Alcohol tax pass-through can vary substantially across products, but it also depends on the location of stores. This column examines retail prices of six major brands of spirits in Belgium after a tax reform, and finds evidence that the impact on prices varied across regions. These variations depended on the intensity of local competition and, to a lesser extent, proximity to national borders.
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Dokumenttyp: | Artikel |
Erscheinungsdatum: | 2019 |
Verlag/Hrsg.: |
CEPR
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Schlagwörter: | alcohol / Belgium / Taxation / tax-shifting |
Sprache: | Englisch |
Permalink: | https://search.fid-benelux.de/Record/base-26590155 |
Datenquelle: | BASE; Originalkatalog |
Powered By: | BASE |
Link(s) : | http://hdl.handle.net/2078.1/229927 |