sales tax and electronic commerce
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Keywordsconsumption taxation; electronic commerce; retail sales tax; value-added tax;
- D12 - Microeconomics - - Household Behavior - - - Consumer Economics: Empirical Analysis
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- L20 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - General
- L81 - Industrial Organization - - Industry Studies: Services - - - Retail and Wholesale Trade; e-Commerce
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