Taxing consumption in the digital economy poses unique challenges for fiscal authorities. Recent institutional reforms, such as states changing remittance rules for the sales and use tax following the Supreme Court decision in South Dakota v. Wayfair, were enacted in order to increase tax...

With the rapid development of information and communication technologies, various online shopping platforms have emerged. To understand the success of platform strategies, it is important to verify the features that are important to attract sellers. To estimate the economic value of free...