Wayfair: A Step Towards the Destination, But Sales Tax Competition Remains
收藏NBER2023-04-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w31074
下载链接
链接失效反馈官方服务：
资源简介：
The U.S. Supreme Court decision in the landmark 2018 Wayfair case greatly improved state governments ability to enforce collection of sales taxes on a destination basis. This has reduced state tax competition with an essentially-untaxed internet, but has brought traditional cross-border shopping,
提供机构：
美国国家经济研究局
创建时间：
2023-04-01
