avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because internet sales help … enforce destination-based taxes. I find that higher internet penetration generally results in lower municipal tax rates, but … standard deviation increase in internet penetration lowers local sales taxes in large municipalities by 0.15 percentage points …

Internet auctions for consumer are among the most popular and most successful business models in electronic commerce …

present for a pure Internet player,we show that these firms will start online retail channels under a much widerrange of … Internet retail channelthemselves. We also show that a low cost of building up an online retail channelor online shopping …