Score contribution per author:
α: calibrated so average coauthorship-adjusted count equals average raw count
We use COVID‐19 border closings and comprehensive store‐level data on Norwegian alcohol sales to quantify the effect cross‐border shopping of alcohol on sales volume and commodity tax revenue. Effects are large, for instance, we estimate that commodity tax revenue for wine is about 20% lower because of cross‐border shopping. Using product level data we establish that effects come from across all products rather than just a few, but effects are especially marked for bag‐in‐box wines. Neither availability of the exact same product in Sweden nor idiosyncratic product‐level price difference with respect to Sweden has any marked effect on the impact of cross‐border shopping on sales.