The New Palgrave Dictionary of Economics

2018 Edition
| Editors: Macmillan Publishers Ltd

Sales Tax and Electronic Commerce

  • Nathan M. Fong
Reference work entry
DOI: https://doi.org/10.1057/978-1-349-95189-5_2947

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 

JEL Classifications

D12 H20 H71 K34 L20 L81 
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Copyright information

© Macmillan Publishers Ltd. 2018

Authors and Affiliations

  • Nathan M. Fong
    • 1
  1. 1.