Can Taxes Shape an Industry? Evidence from the Implementation of the “Amazon Tax”
收藏数据链接：
官方服务：
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
