| 000 | 01465nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c146620 _d146620 |
||
| 003 | ES-MaIEF | ||
| 005 | 20221024174114.0 | ||
| 007 | ta | ||
| 008 | 221024t2022 us ||||| |||| 00| ||eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 245 | 0 | 0 |
_aTax compliance in the Amazon _c Celeste Carruthers... [et al.] |
| 500 | _aResumen | ||
| 504 | _aBibliografía. | ||
| 520 | _aFrom 2012 to 2014, Amazon sent three emails to Tennessee purchasers with information about their potential use tax obligations and how to pay them. The messages did not threaten enforcement, but they included information that likely raised awareness and lowered the cost of compliance. Following each email, the volume of consumer use tax filings briefly increased by a factor of 3-5, but the value of new payments was too small to register a significant difference in total collections. Business tax payments were not exceptional in the months following each email. | ||
| 650 | 4 |
_aDECLARACIONES TRIBUTARIAS _941766 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aCONSUMIDORES _940657 |
|
| 650 | 4 |
_aEVASION FISCAL _944029 |
|
| 650 | 4 |
_aELUSION FISCAL _943410 |
|
| 650 | 4 |
_aCOMERCIO ELECTRONICO _950220 |
|
| 650 | 4 |
_aCORREOS _941323 |
|
| 650 | 4 |
_aCUMPLIMIENTO FISCAL _941661 |
|
| 650 | 4 |
_aESTADOS UNIDOS _942888 |
|
| 700 | 1 |
_aCarruthers, Celeste _970132 |
|
| 773 | 0 |
_9168190 _oOP 233/2022/2 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _gv. 75, n. 2, June 2022, p. 297-311 |
|
| 942 | _cART | ||