Cross-border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions
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- James Alm & Keith Finlay, 2013. "Who Benefits from Tax Evasion?," Economic Analysis and Policy, Elsevier, vol. 43(2), pages 139-154, September.
- repec:sae:pubfin:v:45:y:2017:i:4:p:443-457 is not listed on IDEAS
- James Alm & Mikhail I. Melnik, 2012. "Does Online Cross-border Shopping Affect State Use Tax Liabilities?," Working Papers 1206, Tulane University, Department of Economics.
- James Alm & Trey Dronyk-Trosper & Steven M. Sheffrin, 2017. "What Drives State Tax Reforms?," Public Finance Review, , vol. 45(4), pages 443-457, July.
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Keywordsonline commerce; sales taxes; nexus; tax evasion;
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
- H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2012-08-23 (All new papers)
- NEP-IUE-2012-08-23 (Informal & Underground Economics)
- NEP-MKT-2012-08-23 (Marketing)
- NEP-PBE-2012-08-23 (Public Economics)
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