The U.S. Supreme Court decision in the landmark 2018 Wayfair case greatly improved state governments' ability to enforce collection of sales taxes on a destination basis. This has reduced state tax competition with an essentially-untaxed internet, but has brought traditional cross-border...

This paper studies the compliance, pricing, and progressivity effects of changing statutory incidence. The recent Wayfair Supreme Court decision granted U.S. states new powers to shift the statutory incidence of taxation from consumers to online retailers, forcing supply side-administration of...

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...