000			01581nab a2200277 c 4500
003			ES-MaIEF
005			20190812130827.0
007			ta
008			190812s2019 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_962811 _aAfonso, Whitney B.
245		4	_aThe impact of the Amazon tax on local sales tax revenues in urban and rural jurisdictions _c Whitney B. Afonso
260			_c2019
500			_aResumen.
504			_aBibliografía.
520			_aE‐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.
650		4	_950220 _aCOMERCIO ELECTRONICO
650		4	_943600 _aEMPRESAS MULTINACIONALES
650		4	_946373 _aIMPUESTOS LOCALES
650		4	_948197 _aRECAUDACION
650		4	_943608 _aINGRESOS FISCALES
650		4	_aESTADOS UNIDOS _92961
773	0		_9160724 _oOP 1716/2019/2 _tPublic Budgeting and Finance _w(IEF)90019 _x 0275-1100 _g v. 39, n. 2, Summer 2019, p. 68-90
942			_cART
999			_c140979 _d140979