The authors look at the effect that a change from origin-based sourcing to destination-based sourcing under the multistate Streamlined Sales and Use Tax Agreement will have on Tennessee local government revenues. They estimate that under the agreement's provisions, aggregate local government...

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...