Wayfair: A Step Towards the Destination, But Sales Tax Competition Remains
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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,
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美国国家经济研究局创建时间：
2023-04-01
