Bringing it all back home: alcohol taxation and cross-border shopping

Ian Crawford and Sarah Tanner
Authors registered in the RePEc Author Service: Sarah Smith

Fiscal Studies, 1995, vol. 16, issue 2, 94-114

Abstract: Taxes on alcohol are among the oldest in the UK and are still an important source of tax revenue. In 1992, for example, just prior to the completion of the Single European Market, revenues from excise duties on alcohol totalled over £5 billion, equivalent to 2 per cent on value added tax or 2.5 pence on income tax. Recently, the future of this source of revenue has become uncertain with the relaxation of limits on personal imports of excisable goods by domestic consumers and the increase in cross-border shopping. In this paper, we investigate the effect of increased cross-border shopping on the revenue return to alcohol taxation.

Date: 1995
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (25)

Downloads: (external link)
http://www.ifs.org.uk/fs/articles/fscrawford.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ifs:fistud:v:16:y:1995:i:2:p:94-114

Ordering information: This journal article can be ordered from
The Institute for Fiscal Studies 7 Ridgmount Street LONDON WC1E 7AE

Access Statistics for this article

More articles in Fiscal Studies from Institute for Fiscal Studies The Institute for Fiscal Studies 7 Ridgmount Street LONDON WC1E 7AE. Contact information at EDIRC.
Bibliographic data for series maintained by Emma Hyman ().