000			01467nab a2200265 c 4500
999			_c145322 _d145322
003			ES-MaIEF
005			20220207122729.0
007			ta
008			220207t2021 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_963777 _aAgrawal, David R.
245		4	_aThe Internet as a tax haven? _c David R. Agrawal
260			_c2021
500			_aResumen.
504			_aBibliografía.
520			_aIf 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.
650		7	_966104 _aECONOMÍA DIGITAL
650		4	_950220 _aCOMERCIO ELECTRONICO
650			_aIMPUESTOS _947460
650		4	_948102 _aPRESION FISCAL
650		4	_947950 _aPARAISOS FISCALES
650		4	_aESTADOS UNIDOS _942888
773	0		_9166409 _oOP 2135/2021/4 _tAmerican Economic Journal : Economic Policy _w(IEF)134825 _x 1945-7731 _gv. 13, n. 4, November 2021, p. 1-35
942			_cART