Rapid growth in e-commerce has altered the ability of jurisdictions to enforce commodity taxes on a destination basis … European Union in response to e-commerce. We then examine various policy options in the United States - maintaining the status …

avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because internet sales help … standard deviation increase in internet penetration lowers local sales taxes in large municipalities by 0.15 percentage points …

Technological innovations facilitating e-commerce have well-documented effects on consumer behavior and firm … warn that e-commerce erodes tax revenue - true enough for some localities - but, more accurately, changing transaction …

What is the effect of e-commerce on the geographic distribution of local sales tax revenues? Using COVID-19 as a shock … the state and local public finance landscape. As e-commerce increases, a destination basis for remote sales taxes results … to online shopping and hand-collected high-frequency data on local sales tax revenue, we document an important shift in …

Requiring firms, rather than individuals, to remit sales taxes improves tax compliance. In the U.S., this shift toward … high-frequency local sales tax revenue data, we show that due to the increased compliance after Wayfair, revenues increased …

), with better ranks contributing to firms' sales. Using a year's worth of hourly data for individual firms, we estimate a …