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...

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...

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...

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...

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...

While livestream shopping has attracted enormous attention in the e-commerce world, whether and how it can help online sellers remains questionable. We study the effect of adopting the livestream shopping channel on seller performance. We analyze 2,851 online sellers who adopted the livestream...

The main objective of the paper is to analyse the changes in structure of city expenses. It evolves according to changes of urban development goals, which reflects the hierarchy of needs of the city users. In this context the urban consumption illustrates firstly lasting of key urban functions,...

The South Korean Ministry of Environment, Korea Environmental Industry and Technology Institute, Ministry of Economy and Finance, and Public Procurement Service are working collaboratively to promote green purchasing policies across all levels of South Korean government. A primary reason for...