Bonnet, Odran; Fize, Etienne; Loisel, Tristan; Wilner, … - 2024
This paper exploits the introduction of the German carbon tax in 2021 as well as excise tax rebates on fuel in both … France and Germany, consecutive to the 2022 oil crisis, to infer how fuel tourism responds to changes in relative prices … decreases by 7.7%. In border areas, the elasticity of tax revenue with respect to foreign prices is as high as 0.5. Moreover …