This paper studies the compliance, pricing, and progressivity effects of changing statutory incidence. The recent Wayfair Supreme Court decision granted U.S. states new powers to shift the statutory incidence of taxation from consumers to online retailers, forcing supply side-administration of...

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...