The US Section 301 trade actions against DSTs were strikingly effective in the short term. Section 301, however, is ill suited as a process for challenging taxes of other countries and lacks legitimacy. The sovereign power to tax is very broad and there is insufficient international agreement on...

Certifications are an important signaling device for attenuating information asymmetry. This study examines their role on a Chinese online marketplace lending platform, which grants certifications to borrowers after they submit the necessary documents. Although the platform verifies the...

Both France and Italy have recently introduced Digital Services Taxes (DSTs) that are aimed to tax digital sales by giant U.S. technology firms such as Amazon and Facebook in their local jurisdictions. Yet these countries, as well as any other other country with a Value Added Tax (VAT), and...

The aim of this research is to examine the effects of online service level where have not been made by adopting the formative approach. Two main online dimensions i.e. pre-purchase and transaction related services are discussed in the electronics purchase process. Population of this study is the...

This paper studies how labor flexibility and mobility induced by the gig economy, affects corporate investment, by exploiting the staggered entry of the leading online delivery platforms into different cities in China and across the globe. The results show that, following the entry of delivery...

Increasingly, firms are shifting their sales channels from local brick-and-mortar stores to online marketplaces. In this study, we investigate the motives behind this shift and whether online sales provide an informational advantage to investors over financial statements. First, we find that...