A digital invoice customs exchange (DICE) is a technology-intensive tax compliance regimen for VAT/GST that utilizes invoice encryption to safeguard transactional data exchanged between seller and buyer in both domestic and import/export contexts while simultaneously notifying concerned...

Modern technology is dramatically changing the way consumption taxes are collected, but it is also changing the way policymakers assess the operation and impact of these taxes. Whether the design is a standard credit-invoice value added tax (VAT) of European design, or a retail sales tax (RST)...

Remote seller state sales and use tax collection and compliance is a significant and increasing economic issue for state and local jurisdictions, especially given the impact on interstate commerce and Congress' Commerce Clause authority to regulate in that area. In this article, author Thomas...

This paper studies the effect of sales tax changes on internet and catalog sales. We collect sales data from a retailer that sells its products through its internet and catalog channels. We analyze the retailer's sales before and after a major tax cut in one of the largest metropolitan areas in...

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...

1: Introduction: the future of luxury -- 2: The industry is special -- 3: Cautious Steps towards Digital -- 4: Customer Centricity is Key -- 5: Digital Transformation of the Omni-personal Customer Journey -- 6: How To Go Omni-personal -- 7: Conclusion: Embark on Your Journey to the Omni-personal...

Cohort analysis is a new practical method for e-commerce customers' research, trends in their behavior, and experience during the COVID-19 crisis. The purpose of the research is to validate the efficiency of this method on the e-commerce records data set and find out the critical factors...