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 …

elephant in the room, Amazon. Twenty years ago, the Internet Tax Freedom Act was passed, halting direct taxation on internet … states may charge sales taxes on internet sales. This study will look at relative growth rates of retail sales v. internet … sales and draw some conclusions on the ability of brick-and-mortar stores to compete against internet sales operations going …

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 …