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Sales taxation, spatial agglomeration, and the Internet
Agrawal, David R.; Wildasin, David E. - 2019
Technological innovations facilitating e-commerce have well-documented effects on consumer behavior and firm organization in the retail sector, but the effects of these new transaction technologies on fiscal systems remain unknown. By extending models of commodity tax competition to include...
Persistent link: https://www.econbiz.de/10012033135
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The internet as a tax haven?
Agrawal, David R. - 2021
avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because internet sales help … enforce destination-based taxes. I find that higher internet penetration generally results in lower municipal tax rates, but … standard deviation increase in internet penetration lowers local sales taxes in large municipalities by 0.15 percentage points …
Persistent link: https://www.econbiz.de/10012485221
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The Internet as a Tax Haven? The Effect of the Internet on Tax Competition
Agrawal, David R. - 2020
avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because the internet enforces … destination-based taxes. I find that higher internet penetration results in lower municipal tax rates on average, but raises tax … deviation increase in internet penetration lowers local sales taxes in large municipalities by 0.20 percentage points or 17% of …
Persistent link: https://www.econbiz.de/10012856936
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Taxes in an e-commerce generation
Agrawal, David R.; Fox, William F. - 2016
Rapid growth in e-commerce has altered the ability of jurisdictions to enforce commodity taxes on a destination basis. This results in different effective tax rates depending on the way in which goods and services are purchased and the characteristics of both the products and the sellers. We...
Persistent link: https://www.econbiz.de/10011522134
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Taxing goods and services in a digital era
Agrawal, David R.; Fox, William F. - 2020
Taxing consumption in the digital economy poses unique challenges for fiscal authorities. Recent institutional reforms, such as states changing remittance rules for the sales and use tax following the Supreme Court decision in South Dakota v. Wayfair, were enacted in order to increase tax...
Persistent link: https://www.econbiz.de/10012316948
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Online shopping can redistribute local tax revenue from urban to rural America
Agrawal, David R.; Shybalkina, Iuliia - 2023
What is the effect of e-commerce on the geographic distribution of local sales tax revenues? Using COVID-19 as a shock to online shopping and hand-collected high-frequency data on local sales tax revenue, we document an important shift in the state and local public finance landscape. As...
Persistent link: https://www.econbiz.de/10013486075
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Remittance rules and the distribution of local tax revenue : evidence after wayfair
Agrawal, David R.; Shybalkina, Iuliia - 2024
Requiring firms, rather than individuals, to remit sales taxes improves tax compliance. In the U.S., this shift toward firm-based remittance rules for remote purchases occurred gradually after South Dakota v. Wayfair. Using comprehensive and high-frequency local sales tax revenue data, we show...
Persistent link: https://www.econbiz.de/10014637287
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Taxes in an E-Commerce Generation
Agrawal, David R. - 2016
Rapid growth in e-commerce has altered the ability of jurisdictions to enforce commodity taxes on a destination basis. This results in different effective tax rates depending on the way in which goods and services are purchased and the characteristics of both the products and the sellers. We...
Persistent link: https://www.econbiz.de/10012981353