Agrawal, David R.; Shybalkina, Iuliia - 2024
Requiring firms, rather than individuals, to remit sales taxes improves tax compliance. In the U.S., this shift toward … high-frequency local sales tax revenue data, we show that due to the increased compliance after Wayfair, revenues increased … smaller effects in larger jurisdictions. Increases in tax compliance thus influence both the level of tax revenues as well as …