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...

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...

The article focuses on the new rules for electronic commerce that came into force on 1 July 2021 in all EU Member States. The main goal is to explain these new rules of taxation of consignments of goods from abroad (both from the European Union and third countries) to non-taxable persons and...

Today, due to the growth of the E-commerce industry, forecasting revenues for online sellers is of paramount importance to investors. Globally, there are E-commerce seller aggregators such as Thrasio and Perch that acquire online sellers. For online sellers to succeed, they must carefully plan...