HUI Working Papers, HUI Research
The impact of price changes on volume sales of alcoholic beverages in Sweden, 2006–2013
() 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
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
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 ().
Design by Joachim Ekebom