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Excise Duties and Cross-border Trade

Løchen, Hanna
Master thesis
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2941443.pdf (2.994Mb)
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https://hdl.handle.net/11250/2825686
Utgivelsesdato
2021
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Samlinger
  • Master of Science [1116]
Sammendrag
In this thesis I study the influence Norwegian excise have on the

Norwegian/Swedish cross-border trade. I highlight relevant literatue and construct

models to explain the consumer behavior mechanisms. I then run an OLS linear

regression in order to study the interplay between taxes and weekly cross-border

traffic. I find that Norwegian taxes have a significant impact on cross-border trade,

but I also discover that so does several other economic variables. My conclusion

becomes that it is hard to measure the exact influence caused by excise duties alone,

since there is so many other factors involved. As taxes affect the Norwegian prices,

poor and/or addicted people, in addition to the marginal consumers, tend to be the

most responsive to tax changes.
Beskrivelse
Masteroppgave(MSc) in Master of Science in Business, Economics - Handelshøyskolen BI, 2021
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Handelshøyskolen BI

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