The purpose of my dissertation is to develop a spatial economic model that can be used to examine the competition between traditional and online sellers, the effects of this competition on state and local sales tax revenue, and the optimal response of governments to these changes in retail markets. ^ In Chapter 1, the model is used to see how changes in various parameters affect the competition between conventional and online sellers and the level of sales tax revenue when the tax rate is exogenous. More specifically, I consider a reduction in online transaction costs, an increase in online tax compliance and an increase in the sales tax rate. The first and the third parameter changes reduce the conventional retailer\u27s market share, wh...
Shoppers have many avenues on where to purchase products, one of which is online. Many online retail...
Profits from the sales tax make up a large percentage of overall revenues in many states, making the...
Taxation of commercial transactions has always been a controversial and complex matter to administer...
The purpose of my dissertation is to develop a spatial economic model that can be used to examine th...
This paper examines the influence of increasing access to the Internet and increasing online purchas...
The United States commodity tax system is fiscally decentralized: state, county, and municipal gover...
It is well established in the economics literature that before-tax prices are not independent of sal...
It is well established in the economics literature that before-tax prices are not independent of sal...
Data on sales of memory modules are used to explore several aspects of e-retail demand. There is a s...
ABSTRACT: This paper addresses the impending revenue losses from the inability of state and local g...
Firms with a physical presence in a consumer’s state are required to collect state and local sales t...
This paper develops a spatial commodity tax competition model to explore how customer mobility such ...
There is importance and timeliness in the issue of Internet taxation. Internet commerce is growing e...
This thesis will explore, first within a historical context, and second, in a contemporary model, th...
Over the past twenty years many California cities have substan- tially increased their reliance on s...
Shoppers have many avenues on where to purchase products, one of which is online. Many online retail...
Profits from the sales tax make up a large percentage of overall revenues in many states, making the...
Taxation of commercial transactions has always been a controversial and complex matter to administer...
The purpose of my dissertation is to develop a spatial economic model that can be used to examine th...
This paper examines the influence of increasing access to the Internet and increasing online purchas...
The United States commodity tax system is fiscally decentralized: state, county, and municipal gover...
It is well established in the economics literature that before-tax prices are not independent of sal...
It is well established in the economics literature that before-tax prices are not independent of sal...
Data on sales of memory modules are used to explore several aspects of e-retail demand. There is a s...
ABSTRACT: This paper addresses the impending revenue losses from the inability of state and local g...
Firms with a physical presence in a consumer’s state are required to collect state and local sales t...
This paper develops a spatial commodity tax competition model to explore how customer mobility such ...
There is importance and timeliness in the issue of Internet taxation. Internet commerce is growing e...
This thesis will explore, first within a historical context, and second, in a contemporary model, th...
Over the past twenty years many California cities have substan- tially increased their reliance on s...
Shoppers have many avenues on where to purchase products, one of which is online. Many online retail...
Profits from the sales tax make up a large percentage of overall revenues in many states, making the...
Taxation of commercial transactions has always been a controversial and complex matter to administer...