The impact of the Amazon tax on local sales tax revenues in urban and rural jurisdictions Whitney B. Afonso
By: Afonso, Whitney B
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Material type: 
ArticlePublisher: 2019Subject(s): COMERCIO ELECTRONICO | EMPRESAS MULTINACIONALES | IMPUESTOS LOCALES | RECAUDACION | INGRESOS FISCALES | ESTADOS UNIDOS
In:
Public Budgeting and Finance v. 39, n. 2, Summer 2019, p. 68-90Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 1716/2019/2-4 (Browse shelf) | Available | OP 1716/2019/2-4 |
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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.
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