| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w23361 |
| 来源ID | Working Paper 23361 |
| Nexus Tax Laws and Economies of Density in E-Commerce: A Study of Amazon\u2019s Fulfillment Center Network | |
| Jean-François Houde; Peter Newberry; Katja Seim | |
| 发表日期 | 2017-05-01 |
| 出版年 | 2017 |
| 语种 | 英语 |
| 摘要 | We quantify the distortionary effects of nexus tax laws on Amazon’s distribution network investments between 1999 and 2018. We highlight the role of two features of the expansion of Amazon’s network: densification of the network of distribution facilities and vertical integration into package sortation. Densification results in a reduction in the cost of shipping orders, but comes at the expense of higher facility operating costs in more expensive areas and lower scale economies of processing shipments. Nexus laws furthermore generate additional sales tax liabilities as the network grows. Combining data on household spending across online and offline retailers with detailed data on Amazon’s distribution network, we quantify these trade-offs through a static model of demand and a dynamic model of investment. Our results suggest that Amazon’s expansion led to significant shipping cost savings and facilitated the realization of aggregate economies of scale. We find that abolishing nexus tax laws in favor of a non-discriminatory tax policy would induce the company to decentralize its network, lowering its shipping costs. Non-discriminatory taxation would also entail lower revenue, however, as tax-inclusive prices would rise, resulting in a fall in profit overall. This drop and the decline in consumer welfare from higher taxes together fall short of the increases in tax revenue and rival profit, suggesting that the abolishment of nexus laws would lead to an increase in total welfare. |
| 主题 | Subnational Fiscal Issues ; Industrial Organization ; Firm Behavior ; Industry Studies |
| URL | https://www.nber.org/papers/w23361 |
| 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/581035 |
| 推荐引用方式 GB/T 7714 | Jean-François Houde,Peter Newberry,Katja Seim. Nexus Tax Laws and Economies of Density in E-Commerce: A Study of Amazon\u2019s Fulfillment Center Network. 2017. |
| 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 | ||
| w23361.pdf（1248KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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