Excise duties harmonisation and smoking in a model with cross-border arbitrage
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DOI: 10.1007/s10663-020-09478-2
Abstract: We use the 2007–2018 monthly data for five Western Balkan (WB) countries to estimate the impact of harmonisation of excise duties with the EU rules on the demand for cigarettes and tax revenues by taking… read more here.
Keywords: cross border; tax; border arbitrage; border ... See more keywords