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Three essays on taxation and e-commerce.

Scanlan, Mark A.

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Three essays on taxation and e-commerce.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Three essays on taxation and e-commerce./
作者:	Scanlan, Mark A.
面頁冊數:	124 p.
附註:	Source: Dissertation Abstracts International, Volume: 66-09, Section: A, page: 3391.
Contained By:	Dissertation Abstracts International66-09A.
標題:	Economics, General. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3192463
ISBN:	9780542354151

Three essays on taxation and e-commerce.
Scanlan, Mark A.

Three essays on taxation and e-commerce. - 124 p.

Source: Dissertation Abstracts International, Volume: 66-09, Section: A, page: 3391.

Thesis (Ph.D.)--University of Florida, 2005.

My dissertation studies the relationship between electronic commerce (E-Commerce), sales taxation, and race. Previous research into the impact of taxation on E-Commerce has concluded that there is a significant positive relationship between local sales tax rates and the likelihood that a person will shop online. Chapter 2 builds on this research by examining whether sensitivity on Internet sales has changed in the years since the prior studies. I find that tax sensitivity for online purchases has declined and is no longer significant under the previous general models. However, by using a splined tax rate function, I find that users living in counties with high sales tax rates are still significantly sensitive to tax rates when deciding whether to shop online, while those in counties with low tax rates exhibit no sensitivity.

ISBN: 9780542354151Subjects--Topical Terms:

1017424
Economics, General.

Three essays on taxation and e-commerce.
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502 $a Thesis (Ph.D.)--University of Florida, 2005.
520 $a My dissertation studies the relationship between electronic commerce (E-Commerce), sales taxation, and race. Previous research into the impact of taxation on E-Commerce has concluded that there is a significant positive relationship between local sales tax rates and the likelihood that a person will shop online. Chapter 2 builds on this research by examining whether sensitivity on Internet sales has changed in the years since the prior studies. I find that tax sensitivity for online purchases has declined and is no longer significant under the previous general models. However, by using a splined tax rate function, I find that users living in counties with high sales tax rates are still significantly sensitive to tax rates when deciding whether to shop online, while those in counties with low tax rates exhibit no sensitivity.
520 $a Chapter 3 finds that Blacks and Hispanics lag behind Whites in computer ownership, Internet access, and online shopping. This contradicts recent studies that have found no difference in online shopping behavior across races after controlling for education and income. Interestingly, my results also indicate that Whites appear more likely to free-ride off the services offered by local outlets only to eventually shop online while Blacks and Hispanics appear more likely to research pricing information and product details online only to later shop at a local outlet.
520 $a Finally, Chapter 4 studies the impact of proposed legislation that would require all firms to collect taxes on out of state purchases regardless of whether the firm has any storefronts in the destination state. I use simulation analysis to predict what impact this legislation would have on the taxing behavior of local governments and the pricing behavior of firms. I find that firms and consumers in both the small and large jurisdictions are negatively impacted with consumers located in the less populated areas being especially harmed by the collection of these taxes. My results also indicate that, as transport costs decline over time, governments in both jurisdictions miss out on potential tax revenue at an increasing rate due to their inability to effectively collect taxes on cross border purchases.
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