Aasness, Jørgen; Nygård, Odd - In: International Tax and Public Finance 21 (2014) 2, pp. 272-297
Norway imposes some of the highest tax rates on alcoholic beverages and tobacco in the world, making, e.g., cross-border shopping an attractive activity for Norwegians. In light of this fact, we pose the question: Could we increase the total tax revenue from indirect taxes by decreasing tax...