National Tax Journal

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

Mark Stehr

60 National Tax Journal 85-105 (March 2007)

Abstract:

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

Full text:

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