S-WoPEc
 
Scandinavian Working Papers in Economics
HomeAboutSeriesSubject/JEL codesAdvanced Search
HUI Research HUI Working Papers, HUI Research

No 115:
The impact of price changes on volume sales of alcoholic beverages in Sweden, 2006–2013

Per Hortlund () and Oana Mihaescu ()

Abstract: We evaluate whether price elasticities on registered alcohol have changed in the last ten years in Sweden, in particular with regard to the investigation by Asplund et al (2007). We also investigate the fiscal effects of such changes. According to our estimates, price elasticities have increased, and these increases may have substantial effects on estimated changes in tax revenues when commodity tax rates are changed. In particular, commodity tax rates on spirits may have reached “Laffer territory” where tax increases may actually lower tax revenues.

Keywords: law of one price; optimal taxation; cross-border shopping; laffer curve; alcohol; (follow links to similar papers)

JEL-Codes: F15; H21; R12; (follow links to similar papers)

20 pages, January 3, 2016

Before downloading any of the electronic versions below you should read our statement on copyright.
Download GhostScript for viewing Postscript files and the Acrobat Reader for viewing and printing pdf files.

Full text versions of the paper:

BinaryLoader.axd?OwnerID= ... wp115.pdf&Attachment=True    PDF-file
Download Statistics

Questions (including download problems) about the papers in this series should be directed to Helena Nilsson ()
Report other problems with accessing this service to Sune Karlsson () or Helena Lundin ().

Programing by
Design by Joachim Ekebom

Handle: RePEc:hhs:huiwps:0115 This page was generated on 2016-03-01 11:46:19