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...

The integration of information technologies with industry has marked the beginning of the fourth industrial revolution and promoted the development of industrial engineering. However, the depletion of resources and industrial waste caused by increasing amounts of industrial production pose a...

Digitalization is progressing more and more and increasingly influencing business processes in companies. In this context, e-commerce plays an important role for the future development of rural areas. Nonetheless, there is so far no study which investigates the use of e-commerce for business...