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...

This paper extends the quantitative estimates of sales tax revenue losses from electronic commerce in a variety of ways. First, we place the effects of e-commerce in the context of general sales tax base trends, arguing that e-commerce is only one of the factors reducing sales tax bases. Second,...

This paper provides evidence on the incidence of tariffs on products of export interest to developing countries by investigating the relationship between per capita incomes of US trading partners and tariff rates. It constitutes the first attempt to assess the incidence of tariffs imposed by the...

The authors compare states that have Internet access taxes with those that do not and determine that Internet access taxes have not significantly affected Internet access. Sales taxation of computer purchases is a more significant tax feature than taxation of Internet access, the authors write

Feeding the world’s growing population in ways that are effective, ethical and socially just, and protect the natural systems on which all life depends is one of the greatest challenges facing humanity. It forms the theme of this book of papers of the 2022 Edinburgh conference of the European...