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...

This handbook examines a wide range of current legal and policy issues at the intersection of marketing and the law. Focusing on legal outcomes that depend on measurements and interpretations of consumer and firm behavior, the chapters explore how consumers form preferences, perceptions, and...

Introduction and theoretical background -- The changing landscape of young consumer behaviour -- Young consumers as individuals -- Children's consumer perception -- Learning and consumer socialization in children -- Young consumers' motivation and involvement : uses and gratifications...