Add to ORKGThe rapid growth in online commerce has harmed state sales tax bases. However, the extent of this base reduction is difficult to estimate. In this paper we collect our own data from eBay.com on a "representative" commodity classification and a "typical" day. Our data consist of nearly twenty-one thousand eBay listings generated by over seven thousand individual sellers with over ninety-three hundred buyers. We find that overall eBay seller compliance is quite low but that compliance by established sellers is significantly higher. Given that established sellers account for the bulk of online commerce, the estimated revenue loss from eBay seller noncompliance may be relatively small.online commerce, sales taxes, nexus, tax evasion
This paper takes a cross-disciplinary approach, between information systems and taxation, by focusin...
In this Essay, the first of a two-part series, we analyze the approaches U.S. states have been using...
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...
How does online cross-border shopping affect state use tax liabilities? We collect our own data on a...
Profits from the sales tax make up a large percentage of overall revenues in many states, making the...
Benjamin Franklin said that nothing could be as certain as death and taxes. In today’s booming onlin...
Over the last four decades, the aggregate sales tax base across all states has contracted, creating ...
What so many internet consumers believe to be tax-free is actually subject to a state use tax. Faced...
The Oklahoma Cooperative Extension Service periodically issues revisions to its publications. The mo...
The federal income tax does not apply to profits generated by pure mail order sales originating from...
The internet is an ever-growing source of information, services, products, communication, and income...
Taxation of commercial transactions has always been a controversial and complex matter to administer...
As state budgets have come under increasing pressure, many states have enacted so called Amazon taxe...
The Internet Tax Freedom Act, passed by the U.S. Congress, is both a result of and a potentially imp...
This paper takes a cross-disciplinary approach, between information systems and taxation, by focusin...
In this Essay, the first of a two-part series, we analyze the approaches U.S. states have been using...
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...
How does online cross-border shopping affect state use tax liabilities? We collect our own data on a...
Profits from the sales tax make up a large percentage of overall revenues in many states, making the...
Benjamin Franklin said that nothing could be as certain as death and taxes. In today’s booming onlin...
Over the last four decades, the aggregate sales tax base across all states has contracted, creating ...
What so many internet consumers believe to be tax-free is actually subject to a state use tax. Faced...
The Oklahoma Cooperative Extension Service periodically issues revisions to its publications. The mo...
The federal income tax does not apply to profits generated by pure mail order sales originating from...
The internet is an ever-growing source of information, services, products, communication, and income...
Taxation of commercial transactions has always been a controversial and complex matter to administer...
As state budgets have come under increasing pressure, many states have enacted so called Amazon taxe...
The Internet Tax Freedom Act, passed by the U.S. Congress, is both a result of and a potentially imp...
This paper takes a cross-disciplinary approach, between information systems and taxation, by focusin...
In this Essay, the first of a two-part series, we analyze the approaches U.S. states have been using...
Data on sales of memory modules are used to explore several aspects of e-retail demand. There is a s...