東華大學圖書館 |

語系: 繁體中文

說明(常見問題)

回圖書館首頁

手機版館藏查詢

登入

回首頁

切換: 標籤 | MARC模式 | ISBD

The Impact of Online Sales Taxes for...

Wenzel, Brian.

FindBook

Google Book

Amazon

博客來

The Impact of Online Sales Taxes for State and Local Economies.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	The Impact of Online Sales Taxes for State and Local Economies./
作者:	Wenzel, Brian.
出版者:	Ann Arbor : ProQuest Dissertations & Theses, : 2017,
面頁冊數:	86 p.
附註:	Source: Dissertation Abstracts International, Volume: 78-09(E), Section: A.
Contained By:	Dissertation Abstracts International78-09A(E).
標題:	Economics. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10274670
ISBN:	9781369748277

The Impact of Online Sales Taxes for State and Local Economies.
Wenzel, Brian.

The Impact of Online Sales Taxes for State and Local Economies. - Ann Arbor : ProQuest Dissertations & Theses, 2017 - 86 p.

Source: Dissertation Abstracts International, Volume: 78-09(E), Section: A.

Thesis (Ph.D.)--Arizona State University, 2017.

States place a heavy reliance on sales tax revenues to finance government activities. The rise in e-commerce, coupled with constitutional restrictions on imposing sales tax nexus, has resulted in a decline in sales tax revenues in many states. States have responded by enacting legislation and reinterpreting existing statutes to curb these declining revenues. This study provides evidence that sales tax revenues are larger after states enforce some, but not all, sales tax measures aimed at imposing nexus on Internet retailers. Further evidence suggests a shift in consumer preferences to local consumption in states enforcing broadened nexus, as evidenced by greater state-level retail gross domestic product (GDP) after states enforce broadened sales tax nexus. Additionally, the number of physical establishments of Internet retailers is lower after states expand sales tax nexus, suggesting these retailers remove their physical presence in states to avoid collecting sales taxes. Finally, the increase in retail GDP has a spillover effect on corporate income taxes, with states enforcing broader sales tax nexus on Internet sales realizing larger corporate income tax revenues.

ISBN: 9781369748277Subjects--Topical Terms:

517137
Economics.

The Impact of Online Sales Taxes for State and Local Economies.
LDR:02106nmm a2200301 4500 001 2122179
005 20170912094009.5
008 180830s2017 ||||||||||||||||| ||eng d
020 $a 9781369748277
035 $a (MiAaPQ)AAI10274670
035 $a AAI10274670
040 $a MiAaPQ $c MiAaPQ
100 1 $a Wenzel, Brian. $3 3284139
245 1 4 $a The Impact of Online Sales Taxes for State and Local Economies.
260 1 $a Ann Arbor : $b ProQuest Dissertations & Theses, $c 2017
300 $a 86 p.
500 $a Source: Dissertation Abstracts International, Volume: 78-09(E), Section: A.
500 $a Adviser: Jennifer L. Brown.
502 $a Thesis (Ph.D.)--Arizona State University, 2017.
520 $a States place a heavy reliance on sales tax revenues to finance government activities. The rise in e-commerce, coupled with constitutional restrictions on imposing sales tax nexus, has resulted in a decline in sales tax revenues in many states. States have responded by enacting legislation and reinterpreting existing statutes to curb these declining revenues. This study provides evidence that sales tax revenues are larger after states enforce some, but not all, sales tax measures aimed at imposing nexus on Internet retailers. Further evidence suggests a shift in consumer preferences to local consumption in states enforcing broadened nexus, as evidenced by greater state-level retail gross domestic product (GDP) after states enforce broadened sales tax nexus. Additionally, the number of physical establishments of Internet retailers is lower after states expand sales tax nexus, suggesting these retailers remove their physical presence in states to avoid collecting sales taxes. Finally, the increase in retail GDP has a spillover effect on corporate income taxes, with states enforcing broader sales tax nexus on Internet sales realizing larger corporate income tax revenues.
590 $a School code: 0010.
650 4 $a Economics. $3 517137
650 4 $a Public policy. $3 532803
650 4 $a Commerce-Business. $3 3168423
690 $a 0501
690 $a 0630
690 $a 0505
710 2 $a Arizona State University. $b Accountancy. $3 2101297
773 0 $t Dissertation Abstracts International $g 78-09A(E).
790 $a 0010
791 $a Ph.D.
792 $a 2017
793 $a English
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10274670