Tax Compliance in the Amazon

Celeste Carruthers, William Fox, Lawrence M. Kessler and Matthew N. Murray

National Tax Journal, 2022, vol. 75, issue 2, 297 - 311

Abstract: From 2012 to 2014, Amazon sent three emails to Tennessee purchasers with information about their potential use tax obligations and how to pay them. The messages did not threaten enforcement, but they included information that likely raised awareness and lowered the cost of compliance. Following each email, the volume of consumer use tax filings briefly increased by a factor of 3–5, but the value of new payments was too small to register a significant difference in total collections. Business tax payments were not exceptional in the months following each email.

Date: 2022
References: Add references at CitEc
Citations:

Downloads: (external link)
http://dx.doi.org/10.1086/719199 (application/pdf)
http://dx.doi.org/10.1086/719199 (text/html)
Access to the online full text or PDF requires a subscription.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ucp:nattax:doi:10.1086/719199

Access Statistics for this article

More articles in National Tax Journal from University of Chicago Press
Bibliographic data for series maintained by Journals Division ().