research note, we provide the first analysis of losses in sales and revenues among the universe of businesses in California … using administrative data from the California Department of Tax and Fee Administration. The losses in sales average 17 … percent in the second quarter of 2020 relative to the second quarter of 2019 even though year-over-year sales typically grow …

Although typically overlooked, many purchase datasets exhibit a high incidence of products with zero sales. We propose …

. We find that sales growth prompts first-time use of patents and trademarks, though such use does not change the growth …

accounting for sales variation across merchants, across stores within retail chains, and over time for individual merchants and … stores. Customers, as opposed to transactions per customer or dollar sales per transaction, consistently account for about 80 …% of sales variation. The top 1% of growing and shrinking merchants account for about 70% of customer and sales …

sales. This paper offers a new method of evaluating the accuracy of these apportionment rules and the ownership distortions … example, the magnitude of property, employment and sales explains less than 22 percent of the variation in profits between …