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...

As of the early 21st century, one of the most popular uses of the internet is for online shopping. In this study I examine how online purchasing affects levels of generalized social trust, a quality widely believed to be central to the health and well-being of contemporary societies. Drawing on...