Border-Crossing Sales, Tax Avoidance, and State Tax Policies: An Application to Alcohol

@inproceedings{Beard1997BorderCrossingST,
  title={Border-Crossing Sales, Tax Avoidance, and State Tax Policies: An Application to Alcohol},
  author={Thomas Randolph Beard and Paula A. Gant and Richard P. Saba},
  year={1997}
}
When the full price of a commodity in one economic or political sphere is elevated above that of the same commodity in a nearby sphere, then there will be gains from arbitrage, smuggling and/or camouflaging activities. The "organized" forms of such activity include the smuggling of illegal substances such as drugs and weapons between countries. Less familiar, but of potentially great economic significance, is the casual smuggling of differentially-taxed but legal goods between political… CONTINUE READING

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