Logo image
The Effect of Sunday Sales Bans and Excise Taxes on Drinking and Cross-Border Shopping for Alcoholic Beverages
Journal article   Peer reviewed

The Effect of Sunday Sales Bans and Excise Taxes on Drinking and Cross-Border Shopping for Alcoholic Beverages

National tax journal, v 60(1), pp 85-105
01 Mar 2007

Abstract

Alcoholic beverages Bans Excise taxes Impact analysis Sales Studies Sunday legislation
State excise taxes and Sunday sales bans are important interventions in the markets for beer and spirits. This paper estimates the effect of these policies on within-state and cross-state purchases of beer and spirits for 50 states plus the District of Columbia over the period 1990-2004. The results indicate that while demand for both spirits and beer appears to be quite price elastic, 20% to 40% of the elasticity for spirits is due to displacement of sales across state borders rather than decreases in own-state drinking. The paper also finds that although repeal of a Sunday sales ban leads to an increase in the sale of spirits, much of the increase in sales of beer is due to a continuation of pre-existing trends in those states that repealed their bans.

Metrics

8 Record Views
46 citations in Scopus

Details

UN Sustainable Development Goals (SDGs)

This publication has contributed to the advancement of the following goals:

#3 Good Health and Well-Being

InCites Highlights

Data related to this publication, from InCites Benchmarking & Analytics tool:

Web of Science research areas
Business, Finance
Economics
Logo image