Afonso, Whitney B.
The impact of the Amazon tax on local sales tax revenues in urban and rural jurisdictions / Whitney B. Afonso .-- , 2019
Resumen.
Bibliografía.
E‐commerce has become an integral part of Americans’ lives and while it offers many benefits, it also represents forgone sales tax revenue for governments. Using a difference‐in‐differences model, this analysis examines how the Amazon tax affected local sales tax collections in North Carolina and whether that impact has been greater for urban, rural, or tourism‐rich counties. The results suggest that the Amazon tax increased revenues and urban jurisdictions benefit most. This finding is important for practitioners and policymakers as they consider the impact of policy changes, such as the South Dakota v. Wayfair ruling, on revenue capacity and financial management.
COMERCIO ELECTRONICO
EMPRESAS MULTINACIONALES
IMPUESTOS LOCALES
RECAUDACION
INGRESOS FISCALES
ESTADOS UNIDOS
Public Budgeting and Finance 0275-1100 v. 39, n. 2, Summer 2019, p. 68-90
The impact of the Amazon tax on local sales tax revenues in urban and rural jurisdictions / Whitney B. Afonso .-- , 2019
Resumen.
Bibliografía.
E‐commerce has become an integral part of Americans’ lives and while it offers many benefits, it also represents forgone sales tax revenue for governments. Using a difference‐in‐differences model, this analysis examines how the Amazon tax affected local sales tax collections in North Carolina and whether that impact has been greater for urban, rural, or tourism‐rich counties. The results suggest that the Amazon tax increased revenues and urban jurisdictions benefit most. This finding is important for practitioners and policymakers as they consider the impact of policy changes, such as the South Dakota v. Wayfair ruling, on revenue capacity and financial management.
COMERCIO ELECTRONICO
EMPRESAS MULTINACIONALES
IMPUESTOS LOCALES
RECAUDACION
INGRESOS FISCALES
ESTADOS UNIDOS
Public Budgeting and Finance 0275-1100 v. 39, n. 2, Summer 2019, p. 68-90