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Agrawal, David R.; Fox, William F. - 2016

Rapid growth in e-commerce has altered the ability of jurisdictions to enforce commodity taxes on a destination basis. This results in different effective tax rates depending on the way in which goods and services are purchased and the characteristics of both the products and the sellers. We...

Persistent link: https://www.econbiz.de/10011522134

Sales taxation, spatial agglomeration, and the Internet

Agrawal, David R.; Wildasin, David E. - 2019

Technological innovations facilitating e-commerce have well-documented effects on consumer behavior and firm organization in the retail sector, but the effects of these new transaction technologies on fiscal systems remain unknown. By extending models of commodity tax competition to include...

Persistent link: https://www.econbiz.de/10012033135

The internet as a tax haven?

Agrawal, David R. - 2021

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 internet penetration generally results in lower municipal tax rates, but … standard deviation increase in internet penetration lowers local sales taxes in large municipalities by 0.15 percentage points …

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

Returns to data : evidence from web tracking

Ullrich, Hannes; Hannane, Jonas; Peukert, Christian; … - 2024

Tracking online user behavior is essential for targeted advertising and is at the heart of the business model of major online platforms. We analyze tracker-specific web browsing data to show how the prediction quality of consumer profiles varies with data size and scope. We find decreasing...

Persistent link: https://www.econbiz.de/10014632380

Net neutrality and internet fragmentation : the role of online advertising

D'Annunzio, Anna; Russo, Antonio - 2015 - This version: July 2015

We investigate the relation between Net Neutrality regulation and Internet fragmentation. We model a two-sided market …, where Content Providers (CPs) and consumers interact through Internet Service Providers (ISPs), and CPs sell consumers … identify an important link between termination fees, the online advertising market and Internet fragmentation. We extend the …

Persistent link: https://www.econbiz.de/10011305392

Tax credits, source rules, trade and electronic commerce : behavioral margins and the design of international tax systems

Grubert, Harry (contributor) - 2004

The paper provides a framework for designing international tax rules by outlining the various behavioral margins they apply to. It then goes on to analyze three specific policy issues in terms of preserving the neutrality of choices along the relevant margins: (1) Which foreign taxes should be...

Persistent link: https://www.econbiz.de/10002523012

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

Taxing goods and services in a digital era

Agrawal, David R.; Fox, William F. - 2020

Taxing consumption in the digital economy poses unique challenges for fiscal authorities. Recent institutional reforms, such as states changing remittance rules for the sales and use tax following the Supreme Court decision in South Dakota v. Wayfair, were enacted in order to increase tax...

Persistent link: https://www.econbiz.de/10012316948

The Digital Services Tax as a tax on location-specific rent

Cui, Wei; Hashimzade, Nigar - 2019

In 2018, the European Council and the UK and Spanish governments each proposed to introduce a Digital Services Tax (DST), to be levied on the revenue of large digital platforms from advertising, online intermediation, and/or the transmission of data. We offer a rationalization of the DST as a...

Persistent link: https://www.econbiz.de/10012031145

Tax avoidance through e-commerce and cross-border shopping

Harbolt, Benjamin - 2019

As e-commerce has grown over the last few decades so has states' concern for its use for sales tax avoidance. Using a panel of Washington State tax jurisdictions from 2005 through 2015, I estimate the effect of a sales tax regime change on the elasticities of taxable sales. I find the regime...

Persistent link: https://www.econbiz.de/10012064529