000			01638nab a2200241 c 4500
999			_c150821 _d150821
003			ES-MaIEF
005			20250619124230.0
007			ta
008			250619t2024 xxu||||| |||| 00| 0eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_963777 _aAgrawal, David R.
245	1	0	_aRemittance rules and the distribution of local tax revenue _bevidence after Wayfair _c David R. Agrawal and Iuliia Shybalkina
504			_aBibliografía.
520			_aRequiring firms, rather than individuals, to remit sales taxes improves tax compliance. In the United States, this shift toward firm-based remittance rules for remote purchases occurred gradually after South Dakota v. Wayfair. Using comprehensive and high-frequency local sales tax revenue data, we show that due to the increased compliance after Wayfair, revenues increased in the average locality by 5.4 percent and subsequently increased 5.1 percent after states required platforms to pay taxes on behalf of marketplace vendors. Critically, these effects are mainly a result of substantial increases in small towns and counties, with much smaller effects in larger jurisdictions. Increases in tax compliance thus influence both the level of tax revenues and its distribution across places.
650		4	_97403 _aIMPUESTO SOBRE LAS VENTAS
650		4	_950220 _aCOMERCIO ELECTRONICO
650		4	_947378 _aINGRESOS FISCALES
650		4	_947859 _aOBLIGACIONES TRIBUTARIAS
650		4	_98496 _aDISTRIBUCION
700	1		_967180 _aShybalkina, Iuliia
773	0		_9173568 _oOP 233/2024/4 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v.77, n.4, december 2024, p. 813-831
942			_cART