Sales tax is generally not included in the advertised price quoted to consumers in the United States. In contrast … compete in prices without sales tax. In this case, a model extension with two-stage decision making shows that the entire tax … burden is shifted to the consumers when they completely ignore sales tax during their initial search. …

sales tax to a VAT. Exploiting staggered state-level adoptions, we first show that following the transition, effective tax …

high-frequency local sales tax revenue data, we show that due to the increased compliance after Wayfair, revenues increased …