How does online cross-border shopping affect state use tax liabilities? We collect our own data on actual online cross-border shopping transactions from eBay.com, focusing upon a “representative” commodity classification and a “typical” day. These data allow us to examine the extent of actual online crossborder shopping by buyers, and the subsequent potential impact on state use tax liabilities of buyers. Our results indicate that online cross-border shopping is highly prevalent on eBay, with out-of-state purchases accounting for on average 94 percent of the volume of a state’s online purchase transactions. Even so, given the limited volume of eBay-based transactions relative to total sales transactions, the likely impact of cross-border tr...
The US Supreme Court’s 2018 decision in South Dakota v. Wayfair, Inc. dramatically expanded the subn...
Shoppers have many avenues on where to purchase products, one of which is online. Many online retail...
Data on sales of memory modules are used to explore several aspects of e-retail demand. There is a s...
How does online cross-border shopping affect state use tax liabilities? We collect our own data on a...
This paper examines the influence of increasing access to the Internet and increasing online purchas...
For over 50 years, U.S. Supreme Court precedents held that state sales taxes could not be constituti...
The rapid growth in online commerce has harmed state sales tax bases. However, the extent of this ba...
This dissertation investigates whether consumers’ cross-border shopping due to interstate commodity ...
Profits from the sales tax make up a large percentage of overall revenues in many states, making the...
Although there is no broad-based national consumption tax in the United States, 45 of the 50 states ...
What so many internet consumers believe to be tax-free is actually subject to a state use tax. Faced...
Over the last four decades, the aggregate sales tax base across all states has contracted, creating ...
In theory, state sales and use taxes are consumption taxes based on the destination principle. The ...
Benjamin Franklin said that nothing could be as certain as death and taxes. In today’s booming onlin...
This paper takes a cross-disciplinary approach, between information systems and taxation, by focusin...
The US Supreme Court’s 2018 decision in South Dakota v. Wayfair, Inc. dramatically expanded the subn...
Shoppers have many avenues on where to purchase products, one of which is online. Many online retail...
Data on sales of memory modules are used to explore several aspects of e-retail demand. There is a s...
How does online cross-border shopping affect state use tax liabilities? We collect our own data on a...
This paper examines the influence of increasing access to the Internet and increasing online purchas...
For over 50 years, U.S. Supreme Court precedents held that state sales taxes could not be constituti...
The rapid growth in online commerce has harmed state sales tax bases. However, the extent of this ba...
This dissertation investigates whether consumers’ cross-border shopping due to interstate commodity ...
Profits from the sales tax make up a large percentage of overall revenues in many states, making the...
Although there is no broad-based national consumption tax in the United States, 45 of the 50 states ...
What so many internet consumers believe to be tax-free is actually subject to a state use tax. Faced...
Over the last four decades, the aggregate sales tax base across all states has contracted, creating ...
In theory, state sales and use taxes are consumption taxes based on the destination principle. The ...
Benjamin Franklin said that nothing could be as certain as death and taxes. In today’s booming onlin...
This paper takes a cross-disciplinary approach, between information systems and taxation, by focusin...
The US Supreme Court’s 2018 decision in South Dakota v. Wayfair, Inc. dramatically expanded the subn...
Shoppers have many avenues on where to purchase products, one of which is online. Many online retail...
Data on sales of memory modules are used to explore several aspects of e-retail demand. There is a s...