| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w18018 |
| 来源ID | Working Paper 18018 |
| Sales Taxes and Internet Commerce | |
| Liran Einav; Dan Knoepfle; Jonathan D. Levin; Neel Sundaresan | |
| 发表日期 | 2012-04-26 |
| 出版年 | 2012 |
| 语种 | 英语 |
| 摘要 | We estimate the sensitivity of Internet retail purchasing to sales taxes using data from the eBay marketplace. Our first approach exploits the fact that seller locations are revealed only after buyers have expressed interest in an item by clicking on its listing. We use millions of location "surprises" to estimate price elasticities with respect to the effective sales tax. We then use aggregated data to estimate cross-state substitution parameters, and substitution between offline and online purchases, relying on the variation in state and local sales taxes, and on changes in these rates over time. We find substantial sensitivity to sales taxes. Using our item-level approach, we find a price elasticity of around -2 for interested buyers. Using our aggregate approach, we find that a one percentage point increase in a state's sales tax increases online purchases by state residents by just under two percent, but decreases their online purchases from home-state retailers by 3-4 percent. |
| 主题 | Microeconomics ; Households and Firms ; Public Economics ; Taxation ; Subnational Fiscal Issues ; Industrial Organization ; Industry Studies |
| URL | https://www.nber.org/papers/w18018 |
| 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/575694 |
| 推荐引用方式 GB/T 7714 | Liran Einav,Dan Knoepfle,Jonathan D. Levin,et al. Sales Taxes and Internet Commerce. 2012. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w18018.pdf（1637KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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