Bruce, Donald J.; Fox, William F.; Shute, Alannah M. - National Bureau of Economic Research - 2023
-untaxed internet, but has brought traditional cross-border shopping, which is often subject to origin taxation, back to prominence … destination taxation has influenced the location of (a) consumer purchases and (b) business locations using two different … enforce collection of sales taxes on a destination basis. This has reduced state tax competition with an essentially …