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 …

: The first is the widespread adoption of telephony; the second is the internet. We study the implications of these changes … activity in space. The evidence on internet usage is more speculative, although it goes in the same direction. This empirical …