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E-Commerce in the Context of Declining State Sales Tax Bases

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  • Bruce, Donald
  • Fox, William F.

Abstract

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, we take a forward looking view, estimating both the current losses and the expected losses several years hence. Third, we estimate the revenue-neutral increases in state sales tax rates that will become necessary to offset the base declines. Revenue loss estimates are prepared for every state with a sales tax. Our baseline estimates suggest that e-commerce will cause about $10.8 billion in additional tax revenue losses nationwide in 2003.

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Bibliographic Info

Article provided by National Tax Association in its journal National Tax Journal.

Volume (Year): 53 (2000)
Issue (Month): n. 4 (December)
Pages: 1373-90

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Handle: RePEc:ntj:journl:v:53:y:2000:i:n._4:p:1373-90

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  1. Austan Goolsbee, 2000. "In A World Without Borders: The Impact Of Taxes On Internet Commerce," The Quarterly Journal of Economics, MIT Press, MIT Press, vol. 115(2), pages 561-576, May.
  2. Fox, William F. & Murray, Matthew N., 1997. "The Sales Tax and Electronic Commerce: So What's New?," National Tax Journal, National Tax Association, National Tax Association, vol. 50(3), pages 573-92, September.
  3. Goolsbee, Austan & Zittrain, Jonathan, 1999. "Evaluating the Costs and Benefits of Taxing Internet Commerce," National Tax Journal, National Tax Association, National Tax Association, vol. 52(n. 3), pages 413-28, September.
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Cited by:
  1. Fox, William F. & Luna, LeAnn, 2002. "State Corporate Tax Revenue Trends: Causes and Possible Solutions," National Tax Journal, National Tax Association, National Tax Association, vol. 55(3), pages 491-508, September.
  2. Richard Green & Kerry Vandell, . "The Impact of Technology on the Internet on Commercial Real Estate," Wisconsin-Madison CULER working papers, University of Wisconsin Center for Urban Land Economic Research 01-11, University of Wisconsin Center for Urban Land Economic Research.
  3. Horacio L. P. Piffano, 2007. "Argentina and Brazil: Fiscal Harmonization and Subnational Sales Taxation – State / Provincial VAT versus State / Provincial Retail Sales Tax," Department of Economics, Working Papers 069, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata.
  4. Luna, LeAnn & Bruce, Donald J. & Hawkins, Richard R., 2007. "Maxing Out: An Analysis of Local Option Sales Tax Rate Increases," National Tax Journal, National Tax Association, National Tax Association, vol. 60(1), pages 45-63, March.
  5. Tannenwald, Robert, 2002. "Are State and Local Revenue Systems becoming Obsolete?," National Tax Journal, National Tax Association, National Tax Association, vol. 55(3), pages 467-89, September.
  6. Robert Tannenwald, 2004. "Massachusetts business taxes: unfair? inadequate? uncompetitive?," Public Policy Discussion Paper, Federal Reserve Bank of Boston 04-4, Federal Reserve Bank of Boston.
  7. Robert Tannenwald, 2001. "Are state and local revenue systems becoming obsolete?," New England Economic Review, Federal Reserve Bank of Boston, Federal Reserve Bank of Boston, pages 27-43.
  8. Donald Bruce & John Deskins, 2012. "Can state tax policies be used to promote entrepreneurial activity?," Small Business Economics, Springer, Springer, vol. 38(4), pages 375-397, May.
  9. Austan Goolsbee, 2001. "The Implications of Electronic Commerce for Fiscal Policy (and Vice Versa)," Journal of Economic Perspectives, American Economic Association, American Economic Association, vol. 15(1), pages 13-23, Winter.

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