The U.S. Supreme Court decision in the landmark 2018 Wayfair case greatly improved state governments' ability to enforce collection of sales taxes on a destination basis. This has reduced state tax competition with an essentially-untaxed internet, but has brought traditional cross-border...

This paper extends the quantitative estimates of sales tax revenue losses from electronic commerce in a variety of ways. First, we place the effects of e-commerce in the context of general sales tax base trends, arguing that e-commerce is only one of the factors reducing sales tax bases. Second,...

The authors compare states that have Internet access taxes with those that do not and determine that Internet access taxes have not significantly affected Internet access. Sales taxation of computer purchases is a more significant tax feature than taxation of Internet access, the authors write