Taxing Goods and Services in a Digital Era
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- David R. Agrawal & William F. Fox, 2021. "Taxing Goods and Services in a Digital Era," National Tax Journal, University of Chicago Press, vol. 74(1), pages 257-301.
References listed on IDEAS
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Citations
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- Pavel Peterka & Dominik Stroukal, 2024. "Evidence Against the Undertaxation of Digital Companies from the Weighted Effective Tax Rate Method Analysis," International Journal of Economic Sciences, European Research Center, vol. 13(1), pages 58-80, May.
- Agrawal, David R. & Shybalkina, Iuliia, 2023.
"Online shopping can redistribute local tax revenue from urban to rural America,"
Journal of Public Economics, Elsevier, vol. 219(C).
- David R. Agrawal & Iuliia Shybalkina, 2023. "Online Shopping Can Redistribute Local Tax Revenue from Urban to Rural America," CESifo Working Paper Series 10204, CESifo.
- Xuefeng Shao & Shi Chen, 2024. "Research on Tax Compliance Incentive Effects of Platform Companies from the Perspective of Incomplete Contract – An Empirical Study Based on China," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 26(65), pages 330-330, February.
- Hiroshi Aiura & Hikaru Ogawa, 2024. "Does e-commerce ease or intensify tax competition? Destination principle versus origin principle," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 702-735, June.
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More about this item
Keywords
sales tax; e-commerce; online shopping; enforcement; compliance; South Dakota v. Wayfair; consumption tax; digital services; platforms;All these keywords.
JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
- K30 - Law and Economics - - Other Substantive Areas of Law - - - General
- L80 - Industrial Organization - - Industry Studies: Services - - - General
- R50 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - General
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ICT-2020-12-14 (Information and Communication Technologies)
- NEP-IUE-2020-12-14 (Informal and Underground Economics)
- NEP-PAY-2020-12-14 (Payment Systems and Financial Technology)
- NEP-PBE-2020-12-14 (Public Economics)
- NEP-PUB-2020-12-14 (Public Finance)
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