The Resource Tax sensitivity in electronic commerce

Tax sensitivity in electronic commerce

Label
Tax sensitivity in electronic commerce
Title
Tax sensitivity in electronic commerce
Creator
Subject
Language
eng
Summary
Empirical research into the impact of taxation on e-commerce has concluded that there is a significant positive relationship between local sales tax rates and the likelihood that a person will shop online. This paper finds that the tax sensitivity for online purchases at the local level is much lower than previously estimated and is not significant under previous general models. However, by using a splined tax-rate function, this paper finds that consumers living in counties with high sales tax rates are still sensitive to tax rates when deciding whether to shop online, while those in counties with low tax rates exhibit no significant sensitivity
Citation source
In: Fiscal studies. - London. - Vol. 28 (2007),
http://library.link/vocab/creatorName
Scanlan, M.A
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • e-commerce
  • use tax
  • sales tax
  • tax rate
Label
Tax sensitivity in electronic commerce
Instantiates
Publication
Label
Tax sensitivity in electronic commerce
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...