technology services; it analyzes the resulting trade barriers. The functioning of the Internet (network structure, allocation of …

This paper studies the effect of sales tax changes on internet and catalog sales. We collect sales data from a retailer … that sells its products through its internet and catalog channels. We analyze the retailer's sales before and after a major …

The advent of the Internet in the 1980’s revolutionized the world of computers, information technology and … communication. The Internet, with its international broadcasting capabilities, is an instrument for broadcasting information and a … capability has reinvented the way the world works, communicates, and deciphers information. Because of the Internet …

avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because the internet enforces … destination-based taxes. I find that higher internet penetration results in lower municipal tax rates on average, but raises tax … deviation increase in internet penetration lowers local sales taxes in large municipalities by 0.20 percentage points or 17% of …

Internet firms to report high levels of revenue. This study verifies the association between market capitalization and revenue …, and examines economic factors that potentially influence Internet company managers' decisions to adopt allegedly …-up revenue across Internet sectors. While common in some sectors, we find that use of these accounting policies is not pervasive …