Though most studies find that sports stadiums are not strong drivers of economic activity in metropolitan areas, localized development effects may be sufficient to justify public subsidies for a host municipality if circumstances are favorable. This analysis examines the economic ramifications...

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...

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...

We use rich, micro-level tax return data for the entire population of small and mediumsized German restaurants and find empirical evidence that these firms employ the misclassification of meal consumption type as a VAT evasion strategy. Using difference-in-differences as well as...

In July 2020, the UK government reduced the VAT rate on hospitality services from 20% to 5%, as response to the COVID-19 pandemic. We compile a novel dataset of detailed hotel room characteristics around this policy action in order to estimate how much the tax cut was passed on to consumers via...