Search Results - subject:"Sales tax"

Online shopping can redistribute local tax revenue from urban to rural America

Agrawal, David R.; Shybalkina, Iuliia - 2023

What is the effect of e-commerce on the geographic distribution of local sales tax revenues? Using COVID-19 as a shock … to online shopping and hand-collected high-frequency data on local sales tax revenue, we document an important shift in … in higher growth in local sales tax collections in smaller, generally more rural jurisdictions. This increase comes at …

Persistent link: https://www.econbiz.de/10013486075

Determinants of tax compliance intention among Jordanian SMEs : a focus on the theory of planned behavior

Bani-Khalid, Tareq; Alshira'h, Ahmad Farhan; Malek … - In: Economies : open access journal 10 (2022) 2, pp. 1-20

-managers in SMEs towards engaging in sales tax compliance. The study distributed a total of 660 questionnaire copies through … behavioral control and patriotism were significant determinants of the intentions towards engaging in sales tax compliance among …

Persistent link: https://www.econbiz.de/10013164154

The internet as a tax haven?

Agrawal, David R. - 2021

If online transactions are tax-free, increased online shopping may lower tax rates as jurisdictions seek to reduce tax avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because internet sales help enforce destination-based taxes. I find that higher...

Persistent link: https://www.econbiz.de/10012485221

Sales losses in the first quarter of the COVID-19 pandemic : evidence from California administrative data

Fairlie, Robert W.; Fossen, Frank M. - 2021

Persistent link: https://www.econbiz.de/10012505614

Estimating tax gaps in Zambia : a bottom-up approach based on audit assessments

Adu-Ababio, Kwabena; Koivisto, Aliisa; Lungu, Eliya; … - 2023

Assessing tax gaps-the difference between the potential and actual taxes raised-plays a vital role in achieving positive domestic revenue objectives through improved and reformed taxation. This is particularly pertinent for growth outcomes in developing countries. This study uses a bottom-up...

Persistent link: https://www.econbiz.de/10013548954

Assessing the impact of an intervention to withhold value-added tax in Zambia

Adu-Ababio, Kwabena; Koivisto, Aliisa; Kumwenda, Andreya; … - 2023

Improving tax collection is essential if developing economies are to avoid over-reliance on external donor funds and loans. Revenue authorities in the Global South have recently adopted new policy tools to improve domestic revenue mobilization through taxes. One such new policy is a withholding...

Persistent link: https://www.econbiz.de/10013548991

Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy

Heinemann, Marwin; Stiller, Wojciech - 2023

The digitalization of transaction processes through tools such as electronic invoicing (e-invoicing) aims to improve tax compliance and reduce administrative costs. Another important aspect of digitalization is its potential to reduce tax evasion. We analyze the impact of the widely introduced...

Persistent link: https://www.econbiz.de/10013494203

Correlation in state and local tax changes

Baker, Scott; Janas, Pawel; Küng, Lorenz - 2020

Persistent link: https://www.econbiz.de/10012421081

Decentralized tax revenue, institutional complementarity and economic growth : a time series analysis of Pakistan

Hassan, Muhammad Shahid; Kalim, Rukhsana - In: International journal of economics and financial issues … 10 (2020) 4, pp. 25-33

Persistent link: https://www.econbiz.de/10012300266

A socio-economic model of sales tax compliance

Alshira'h, Ahmad Farhan; Alsqour, Moh'd; Lutfi, Abdalwali; … - In: Economies : open access journal 8 (2020) 4/88, pp. 1-15

back to the increased tax non-compliance rate. This is specifically true in the case of sales tax in Jordan. To compound … the matter further, literature concerning the determinants of sales tax compliance as well as other determinants that … being elusive. Hence, this work proposed the determinants of sales tax compliance in the context of small and medium …

Persistent link: https://www.econbiz.de/10012311839

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