May 1, 1999 How Excise Tax Differentials Affect the Cross-Border Sales of Beer in the United States Patrick Fleenor Patrick Fleenor Print this page Subscribe Support our work Download Background Paper No. 31 Background Paper No. 31 Executive SummaryAn analysis of excise tax differentials and their effect on cross-border sales of beer in the United States. Topics Excise Taxes Research Sales Taxes