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The Impact of Online Sales Taxes for...

Wenzel, Brian.

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

Record Type:	Electronic resources : Monograph/item
Title/Author:	The Impact of Online Sales Taxes for State and Local Economies./
Author:	Wenzel, Brian.
Published:	Ann Arbor : ProQuest Dissertations & Theses, : 2017,
Description:	86 p.
Notes:	Source: Dissertation Abstracts International, Volume: 78-09(E), Section: A.
Contained By:	Dissertation Abstracts International78-09A(E).
Subject:	Economics. -
Online resource:	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.
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