| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w20052 |
| 来源ID | Working Paper 20052 |
| Can Taxes Shape an Industry? Evidence from the Implementation of the \u201cAmazon Tax\u201d | |
| Brian Baugh; Itzhak Ben-David; Hoonsuk Park | |
| 发表日期 | 2014-04-17 |
| 出版年 | 2014 |
| 语种 | 英语 |
| 摘要 | For years, online retailers have maintained a price advantage over brick-and-mortar retailers by not collecting sales tax at the time of sale. Recently, several states have required that online retailer Amazon collect sales tax during checkout. Using transaction-level data, we document that households living in these states reduced Amazon purchases by 9.4% after sales tax laws were implemented, implying elasticities ranging from –1.2 to –1.4. The effect is more pronounced for large purchases, for which we estimate a reduction of 29.1% in purchases, corresponding to an elasticity of –3.9. Studying competitors in the electronics field, we detect some evidence of substitution toward competing retailers. |
| 主题 | Microeconomics ; Households and Firms ; Market Structure and Distribution ; Industrial Organization ; Regulatory Economics |
| URL | https://www.nber.org/papers/w20052 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/577726 |
| 推荐引用方式 GB/T 7714 | Brian Baugh,Itzhak Ben-David,Hoonsuk Park. Can Taxes Shape an Industry? Evidence from the Implementation of the \u201cAmazon Tax\u201d. 2014. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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