The case for cutting excise duty on the price of alcohol is presented as a way of reducing the amount of legal and illegal imports of alcohol products. Both sides, for and against the cutting of duty are discussed. Denmark is used as one example. Estimates of losses are made along with the possible budget outcome.
Nield, K. (1996), "Cross‐Border Shopping and the Price of a Pint of Beer: An Examination of the Case For and Against Cutting Duties on Beer", International Journal of Wine Marketing, Vol. 8 No. 1, pp. 53-57. https://doi.org/10.1108/eb008653
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