Technological innovations facilitating e-commerce have well-documented effects on consumer behavior and firm organization in the retail sector, but the effects of these new transaction technologies on fiscal systems remain unknown. By extending models of commodity tax competition to include...

This paper studies the effect of e-commerce on local labor markets. We exploit cross-market variation in e-commerce price advantage stemming from the enactment of the Amazon Tax-state-level legislation that mandates state sales taxes collection to out-of-state online retailers. Introducing...

[enter Abstract Body]In the wake of South Dakota v. Wayfair et al. some commentators are calling for an Internet Sales Tax (IST) to “close the tax loophole” and “level the playing field” between internet sellers and local retail stores. This view is fatally flawed and based on a number...

In October of 2018, Sears, a U.S. retail giant, filed for bankruptcy. Walmart, the largest U.S. retail operation, recently introduced a new business model whereby on-line orders can be picked up or even delivered. Both events can be seen as part of a major shift away from the traditional...