The Amazon Effect on Public Finance: What Is the Optimal Tax Structure in the Internet Age?

Tim Russell, Philip Fischer, Max Behlke and Kathleen Quinn

Municipal Finance Journal, 2018, vol. 39, issue 1, 39 - 64

Abstract: State and local government tax systems have not kept pace with the rapid advancements in technology and changing landscape of commerce in the world. Online sales, collaborative consumption, digital goods, and wealth concentration present challenges to current tax systems and have made once reliable revenue streams less predictable. This panel explores the risks to state and local governments, relevant court cases, and options that may be available to policymakers.

Date: 2018
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