sales tax and electronic commerce

Nathan M. Fong

from Palgrave Macmillan

Abstract: This article reviews research on the taxation of electronic commerce, with a focus on sales taxes in the USA (where retailers are not always obligated to collect sales taxes for online sales). The literature has found evidence that sales taxes have large effects on buying behaviour online, which has important implications for seller behaviour, competition and public policy.

Keywords: consumption taxation; electronic commerce; retail sales tax; value-added tax (search for similar items in EconPapers)
JEL-codes: D12 H20 H71 K34 L20 L81 (search for similar items in EconPapers)
Date: 2012
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