Historique
Article de Périodique
Cross-border shopping: a survey (2010)
Auteur(s) :
LEAL, A. ;
LOPEZ-LABORDA, J. ;
RODRIGO, F.
Année
2010
Page(s) :
p.135-148
Sous-type de document :
Revue de la littérature / Literature review
Langue(s) :
Anglais
Refs biblio. :
59
Domaine :
Alcool / Alcohol ; Tabac / Tobacco / e-cigarette
Discipline :
MAR (Marchés / Markets)
Thésaurus mots-clés
FISCALITE
;
TAXE
;
ACHATS TRANSFRONTALIERS
;
ECONOMIE
;
ALCOOL
;
CIGARETTE
;
METHODE
;
THEORIE
;
MODELE STATISTIQUE
;
ACHAT
;
INTERNET
;
PRIX
;
ELASTICITE
;
ECONOMETRIE
Thésaurus géographique
ETATS-UNIS
;
ALLEMAGNE
;
DANEMARK
;
SUEDE
;
FINLANDE
;
ROYAUME-UNI
;
FRANCE
;
ITALIE
;
SUISSE
;
BELGIQUE
Résumé :
The aim of this paper is to undertake a review of the most important literature on the phenomenon of fiscally induced cross-border shopping. Following the presentation of the principal theoretical models, the study concentrates on applied literature. Firstly, the elements common to the diverse applications are described, and then, a detailed analysis of the research undertaken into cross-border shopping for alcoholic drinks, tobacco, fuel, and lotteries is provided, concluding with a reference to the interaction between cross-border purchases and those effected over the internet. The results achieved by the empirical research coincide and support the principal result of the theoretical literature: the tax differentials between neighboring territories induce consumers to purchase in the territory where taxation is lower, on the condition that the tax saving compensates for the transport costs associated with the travel made by the purchaser in order to take advantage of the lower taxation.
Affiliation :
Department of Economics, Finance and Employment, Government of Aragon, Plaza de los Sitios, 7, 50.001 Zaragoza
Espagne. Spain.
Espagne. Spain.