Examining the effects of beer excise taxation on cross-border sales in border regions of the Baltic States
Bibliographic Data
| ID | 10409779 |
|---|---|
| Authors | Aras Zirgulis (0000-0002-8340-219X, ISM University of Management and Economics, corresponding author) |
| Year | 2023 |
| Volume | 58 |
| Issue | 3 |
| Pages | 619-635 |
| Publication date | 2023-07-17 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Regional Studies (JOURNAL) |
| Journal identifiers | ISSN: 0034-3404 • E-ISSN: 1360-0591 |
| Publisher | Routledge (PUBLISHER • GB) |
| DOI | 10.1080/00343404.2023.2228358 |
| OpenAlex | W4384559351 |
| Language | EN |
| Citations received | 4 |
| References cited | 35 |
Cross-border alcohol shopping threatens health outcomes and tax revenue, yet offers potential jobs and investment for the Baltic border regions. Exploiting the COVID-19-induced border closures in 2020 with an event study, and several large tax changes using differences-in-differences, this paper measures beer purchases in border regions of the Baltic States. Using monthly data from the Carlsberg group, beer sales in lower tax border regions dropped sharply during the COVID-19 closures, while sales increased modestly in higher tax border areas. Evidence from tax changes in Lithuania and Estonia also suggests dramatic effects on sales in lower tax Latvian border districts
Agricultural economics · Business · Cross-border cooperation · Economic geography · Economics · Economy · Excise · International trade · Macroeconomics · Economic and Fiscal Studies · Global trade and economics · Merger and Competition Analysis
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| Unique citing works | 4 |
|---|---|
| Citations per year | 2 |
| Citation span | 2024 - 2026 (3) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 4 |