Add to ORKGABSTRACT: This paper addresses the impending revenue losses from the inability of state and local governments to collect sales and use taxes on internet transactions. Our focus is on both the direct and indirect revenue losses to local governments. We consider the effects of e-commerce in the context of pre-existing trends in sales and use taxation, and also highlight the importance of business-to-business e-commerce. Combining the direct effects of reduced local option sales tax collections with the indirect effects of reductions in state revenue sharing and state grants to local governments, we estimate that local governments will lose approximately $4.3 billion as a result of e-commerce in 2003. This represents about 40 percent of the c...
The purpose of my dissertation is to develop a spatial economic model that can be used to examine th...
Firms with a physical presence in a consumer’s state are required to collect state and local sales t...
Over the past twenty years many California cities have substan- tially increased their reliance on s...
The Internet Tax Freedom Act, passed by the U.S. Congress, is both a result of and a potentially imp...
The internet is an ever-growing source of information, services, products, communication, and income...
The continued development of the Internet has dramatically increased the amount of direct marketing ...
Electronic commerce, by magnifying problems with the existing sales tax, has precipitated reexaminat...
In theory, state sales and use taxes are based on the destination principle, which prescribes that t...
Over the last four decades, the aggregate sales tax base across all states has contracted, creating ...
The Internet\u27s economic role has increased dramatically over the past decade. Along with many ben...
The Internet’s economic role has increased dramatically over the past decade. Along with many benefi...
This report is an introduction to the economics of electronic commerce and its potential impact on s...
In theory, state sales and use taxes are based on the destination principle, which prescribes that t...
The growth of Internet commerce has presented policy Makers with a host of complex new issues over t...
This thesis will explore, first within a historical context, and second, in a contemporary model, th...
The purpose of my dissertation is to develop a spatial economic model that can be used to examine th...
Firms with a physical presence in a consumer’s state are required to collect state and local sales t...
Over the past twenty years many California cities have substan- tially increased their reliance on s...
The Internet Tax Freedom Act, passed by the U.S. Congress, is both a result of and a potentially imp...
The internet is an ever-growing source of information, services, products, communication, and income...
The continued development of the Internet has dramatically increased the amount of direct marketing ...
Electronic commerce, by magnifying problems with the existing sales tax, has precipitated reexaminat...
In theory, state sales and use taxes are based on the destination principle, which prescribes that t...
Over the last four decades, the aggregate sales tax base across all states has contracted, creating ...
The Internet\u27s economic role has increased dramatically over the past decade. Along with many ben...
The Internet’s economic role has increased dramatically over the past decade. Along with many benefi...
This report is an introduction to the economics of electronic commerce and its potential impact on s...
In theory, state sales and use taxes are based on the destination principle, which prescribes that t...
The growth of Internet commerce has presented policy Makers with a host of complex new issues over t...
This thesis will explore, first within a historical context, and second, in a contemporary model, th...
The purpose of my dissertation is to develop a spatial economic model that can be used to examine th...
Firms with a physical presence in a consumer’s state are required to collect state and local sales t...
Over the past twenty years many California cities have substan- tially increased their reliance on s...