Sales Taxes and Internet Commerce
@article{Einav2012SalesTA, title={Sales Taxes and Internet Commerce}, author={Liran Einav and Daniel T. Knoepfle and Jonathan Levin and Neel Sundaresan}, journal={NBER Working Paper Series}, year={2012} }
We estimate the sensitivity of Internet retail purchasing to sales taxes using eBay data. Our first approach exploits the fact that a seller’s location—and therefore the applicable tax rate—is revealed only after a buyer has expressed interest in an item. We document how adverse tax “surprises” reduce the likelihood of purchase and shift subsequent purchases toward out-of-state sellers. We then use more aggregated data to estimate that every one percentage point increase in a state’s sales tax…
170 Citations
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How Do Retailers Respond to Sales Tax Holidays ?
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- 2013
In
my
dissertation
I
will
explore
how
retail
stores
respond
to
sales
tax
holidays.
Based
on economic
theory,
I
show
that
…
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