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The New Palgrave Dictionary of Economics pp 11883–11892Cite as

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Sales Tax and Electronic Commerce

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Abstract

This article reviews research on the taxation of electronic commerce, with a focus on sales taxes in the USA (where retailers are not always obligated to collect sales taxes for online sales). The literature has found evidence that sales taxes have large effects on buying behaviour online, which has important implications for seller behaviour, competition and public policy.

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Authors and Affiliations

  1. http://link.springer.com/referencework/10.1057/978-1-349-95121-5

    Nathan M. Fong

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  1. Nathan M. Fong
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Fong, N.M. (2018). Sales Tax and Electronic Commerce. In: The New Palgrave Dictionary of Economics. Palgrave Macmillan, London. https://doi.org/10.1057/978-1-349-95189-5_2947

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