Information and communication technology (ICT) has contributed to global electronic commerce. In this study, researchers examine the effects of two types of ICT usage (Internet and wireless) on two types of e-commerce, namely, business-to-business (B2B) and business-to-consumer (B2C). Based on...

In this paper, we employ a unique tax experiment and dataset in a highly salient tax rate environment to examine consumer response to complex and uncertain tax reforms. Tax reforms raise some fundamental questions in public finance: How does consumption respond to tax change? How is the tax...