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Internet purchases, cross-border shopping, and sales taxes

Ballard, Charles L.; Lee, Jaimin - In: National tax journal 60 (2007) 4, pp. 711-725

Persistent link: https://www.econbiz.de/10003640161

Customs, excise and car tax : chapters 34-36 and notes

Kinkel, Keith of - 1985

Persistent link: https://www.econbiz.de/10003344000

Municipal communications tax revenue reliance and fiscal impact of possible federal preemption

Wu, Yonghong; Pagano, Michael A. - In: Public budgeting & finance 28 (2008) 1, pp. 82-100

Persistent link: https://www.econbiz.de/10003683398

Issues in the economics of e-commerce

Melnik, Mikhail I. - 2003

Persistent link: https://www.econbiz.de/10003385424

The economics of excise taxation

Cnossen, Sijbren - 2010

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The "Amazon tax" : empirical evidence from Amazon and main street retailers

Baugh, Brian; Ben-David, Itzhak; Park, Hoonsuk - 2014

For years, online retailers have maintained a price advantage over brick-and-mortar retailers by not collecting sales tax at the time of sale. Recently, several states have required that online retailer Amazon collect sales tax during checkout. Using transaction-level data, we document that...

Persistent link: https://www.econbiz.de/10010353298