跨境购物对商品税收的影响：挪威 COVID-19 边境关闭的结果

IF 1.3 4区经济学 Q3 ECONOMICS

Scandinavian Journal of Economics Pub Date : 2024-03-10 DOI:10.1111/sjoe.12559

Richard Friberg, Emil M. S. Halseth, Frode Steen, Simen A. Ulsaker

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引用次数: 0

摘要

我们利用挪威的杂货数据和 COVID-19 边境关闭数据来衡量跨境购物对商品税收的影响。详细的商店类别数据显示，不同的处理效果取决于与瑞典商店的距离。对于啤酒、香烟和碳酸软饮料等主要跨境购物产品而言，经济效应可延伸至距离边境两小时的车程，甚至更远。在所有产品中，跨境购物使国家增值税税收减少了 3.6%。碳酸软饮料（需缴纳糖税）的国家商品税收入减少了 8.1%，香烟减少了 11.9%。

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The effect of cross-border shopping on commodity tax revenue: results from Norway's COVID-19 border closings

We use grocery data from Norway and COVID-19 border closings to gauge the effect of cross-border shopping on commodity tax revenue. Detailed store–category-level data identify differential treatment effects that depend on distance to Swedish stores. Economically significant effects extend to up to two hours' drive from the border, and even further for prominent cross-border shopping products, such as beer, cigarettes, and carbonated soft drinks. Across all products, cross-border shopping decreases tax revenue from VAT by 3.6 percent at the national level. National commodity tax revenue from carbonated soft drinks (subject to a sugar tax) is reduced by 8.1 percent and from cigarettes by 11.9 percent.

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来源期刊

Scandinavian Journal of Economics ECONOMICS-

CiteScore

2.50

自引率

0.00%

发文量

期刊介绍： The Scandinavian Journal of Economics is one of the oldest and most distinguished economics journals in the world. It publishes research of the highest scientific quality from an international array of contributors in all areas of economics and related fields. The journal features: - Articles and empirical studies on economic theory and policy - Book reviews - Comprehensive surveys of the contributions to economics of the recipients of the Alfred Nobel Memorial Prize in Economics - A special issue each year on key topics in economics