sales tax and electronic commerce

This article reviews research on the taxation of electronic commerce, with a focus on sales taxes in the USA (where retailers are not always obligated to collect sales taxes for online sales). The literature has found evidence that sales taxes have large effects on buying behaviour online, which has important implications for seller behaviour, competition and public policy.

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Authors:	Fong, Nathan M.
Other Persons:	Durlauf, Steven N. (contributor) ; Blume, Lawrence E. (contributor)
Institutions:	Palgrave Macmillan
Subject:	consumption taxation \| electronic commerce \| retail sales tax \| value-added tax

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Extent:	text/html
Series:	The New Palgrave Dictionary of Economics.
Type of publication:	Article
Classification:	D12 - Consumer Economics: Empirical Analysis ; H20 - Taxation, Subsidies, and Revenue. General ; H71 - State and Local Taxation, Subsidies, and Revenue ; K34 - Tax Law ; L20 - Firm Objectives, Organization, and Behavior. General ; L81 - Retail and Wholesale Trade; Warehousing
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010861112