The Internet as a tax haven? David R. Agrawal
By: Agrawal, David R
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Material type: 
ArticlePublisher: 2021Subject(s): ECONOMÍA DIGITAL | COMERCIO ELECTRONICO | IMPUESTOS | PRESION FISCAL | PARAISOS FISCALES | ESTADOS UNIDOS
In:
American Economic Journal : Economic Policy v. 13, n. 4, November 2021, p. 1-35Summary: If online transactions are tax free, increased online shopping may lower tax rates as jurisdictions seek to reduce tax avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because internet sales help enforce destination-based taxes. I find that higher internet penetration generally results in lower municipal tax rates but raises tax rates in some jurisdictions. The latter effect emerges in states where many online vendors remit taxes. A 1 standard deviation increase in internet penetration lowers local sales taxes in large municipalities by 0.15 percentage points, or 16 percent of the average rate.
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| OP 2135/2021/3-1 Unit sales and price effects of preannounced consumption tax reforms | OP 2135/2021/3-2 Political alignment, attitudes toward Government, and tax evasion | OP 2135/2021/4 American Economic Journal : Economic Policy | OP 2135/2021/4-1 The Internet as a tax haven? | OP 2135/2021/4-2 Corporate taxation under weak enforcement | OP 2135/2021/4-3 Collaborative tax evasion in the provision of services to consumers | OP 2135/2021/4-4 Market power and income taxation |
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If online transactions are tax free, increased online shopping may lower tax rates as jurisdictions seek to reduce tax avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because internet sales help enforce destination-based taxes. I find that higher internet penetration generally results in lower municipal tax rates but raises tax rates in some jurisdictions. The latter effect emerges in states where many online vendors remit taxes. A 1 standard deviation increase in internet penetration lowers local sales taxes in large municipalities by 0.15 percentage points, or 16 percent of the average rate.
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