The article focuses on the new rules for electronic commerce that came into force on 1 July 2021 in all EU Member States. The main goal is to explain these new rules of taxation of consignments of goods from abroad (both from the European Union and third countries) to non-taxable persons and...

A case comment dealing with the UK Supreme Court's decision in Fowler v Revenue and Customs Commissioners [2020] UKSC 22. The case concerns the effect on an income tax treaty of a domestic law provision deeming certain employed divers working in the UK to be treated for tax purposes as carrying...

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...

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...

This meta-analytic review conceptualises and synthesises the study factors related to this phenomenon to effectively comprehend online purchasing intention. This study's "online purchase intention" concerns consumers' propensity or likelihood to purchase via online channels. This review develops...

Exploiting reforms requiring online vendors to remit taxes on a destination basis and using the unprecedented shock to online shopping due to COVID-19, we examine the effect of e-commerce on the distribution of tax revenues across urban and rural jurisdictions. We assemble a high-frequency and...

The emergence of the virtual store has paved the way for the diffusion of E-commerce. Understanding key determinants for successful virtual stores will provide important theoretical and practical implications for developing E-commerce strategies. Expanding the Technology Acceptance Model and...

Consumers often search the Internet for agent advice when making decisions about products and services. Existing research on this topic suggests that past opinion agreement between the consumer and an agent is an important cue in consumers’ acceptance of current agent advice. In this article,...

This paper presents an empirical study of web site user response to interactions that might be considered invasive of privacy. The aim was to investigate how 'belonging' might mediate such responses in the context of a small, social web site. Whilst providing user assistance on the web has been...