How tax incidence varies over space: The case of alcohol tax reform in Belgium

Hindriks, Jean;Serse, Valerio
(2019) VOX CEPR Policy Portal — (2019)

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Abstract
Alcohol tax pass-through can vary substantially across products, but it also depends on the location of stores. This column examines retail prices of six major brands of spirits in Belgium after a tax reform, and finds evidence that the impact on prices varied across regions. These variations depended on the intensity of local competition and, to a lesser extent, proximity to national borders.
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Hindriks, J., & Serse, V. (2019). How tax incidence varies over space: The case of alcohol tax reform in Belgium. VOX CEPR Policy Portal. Published. https://hdl.handle.net/2078.5/97867 (Original work published 2019)