Can Taxes Shape an Industry? Evidence from the Implementation of the “Amazon Tax”
收藏NBER2014-04-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w20052
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资源简介：
For years, online retailers have maintained a price advantage over brick-and-mortar retailers by not collecting sales tax at the time of sale. Recently, several states have required that online retailer Amazon collect sales tax during checkout. Using transaction-level data, we document that
提供机构：
美国国家经济研究局
创建时间：
2014-04-01
