The Resource Internet purchases, cross-border shopping, and sales taxes

Internet purchases, cross-border shopping, and sales taxes

Label
Internet purchases, cross-border shopping, and sales taxes
Title
Internet purchases, cross-border shopping, and sales taxes
Creator
Subject
Language
eng
Summary
Using data from the Current Population Survey for 1997 and 2001, the authors estimate the probability that a consumer engages in online shopping. They use variation in sales-tax rates by county to identify the effects of the sales-tax rate in the home county and adjacent counties. They also control for the sales-tax base. The estimates are consistent with the interpretation that consumers use Internet shopping to avoid sales taxes. In addition, consumers who live adjacent to counties with lower sales-tax rates are less likely to shop via the Internet, all else equal. They interpret this as evidence of cross-border shopping
Citation source
In: National tax journal. - Washington. - Vol. LX (2007),
http://library.link/vocab/creatorName
  • Ballard, C.L
  • Lee, J
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • e-commerce
  • cross-border shopping
  • sales tax
  • tax rate
Label
Internet purchases, cross-border shopping, and sales taxes
Instantiates
Publication
Label
Internet purchases, cross-border shopping, and sales taxes
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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