The Resource Does use tax evasion provide a competitive advantage to e-tailers?

Does use tax evasion provide a competitive advantage to e-tailers?

Label
Does use tax evasion provide a competitive advantage to e-tailers?
Title
Does use tax evasion provide a competitive advantage to e-tailers?
Creator
Subject
Language
eng
Summary
Many online retail firms (e-tailers) do not collect sales tax from the majority of their customers, providing these firms a potential competitive advantage over traditional retailers. The authors examine stock market returns and analysts' sales forecast revisions surrounding federal legislative proposals, such as the Marketplace Fairness Act, that could erode this alleged competitive advantage for e-tailers. Following events that indicated an increased likelihood of federal sales tax legislation, they find negative abnormal stock returns for e-tail firms relative to traditional retail firms. They also find that analysts forecast a future reduction in sales revenue for e-tailers. These findings imply the existence of a competitive advantage for e-tailers, which advantage will potentially diminish with the enactment of federal sales tax legislation
Citation source
In: National tax journal. - Washington. - Vol. 69 (2016),
http://library.link/vocab/creatorName
  • Hoopes, J.L
  • Thornock, J.R
  • Williams, B.M
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • sales tax
  • e-commerce
  • tax evasion
Label
Does use tax evasion provide a competitive advantage to e-tailers?
Instantiates
Publication
Label
Does use tax evasion provide a competitive advantage to e-tailers?
Publication

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