RETAILER REMITTANCE MATTERS: EVIDENCE FROM VOLUNTARY COLLECTION AGREEMENTS
National Tax Journal, cilt.76, sa.2, ss.239-265, 2023 (SSCI, Scopus)
- Yayın Türü: Makale / Tam Makale
- Cilt numarası: 76 Sayı: 2
- Basım Tarihi: 2023
- Doi Numarası: 10.1086/724590
- Dergi Adı: National Tax Journal
- Derginin Tarandığı İndeksler: Social Sciences Citation Index (SSCI), Scopus, IBZ Online, International Bibliography of Social Sciences, Periodicals Index Online, ABI/INFORM, Business Source Elite, Business Source Premier, EBSCO Education Source, EBSCO Legal Collection, EBSCO Legal Source, EconLit, Political Science Complete, Public Administration Abstracts, Public Affairs Index
- Sayfa Sayıları: ss.239-265
- Anahtar Kelimeler: online retail, sales tax, tax administration, tax evasion, tax remittance
- Boğaziçi Üniversitesi Adresli: Evet
Özet
Recent reforms have shifted tax-remittance responsibility for online purchases from consumers to sellers, thereby eliminating an important disparity between tax treatments of online and brick-and-mortar commerce. Despite the attention these reforms received, we know little about how shifting the responsibility to remit affects consumption or the tax system. To remedy this, we study US states' staggered adoption of voluntary collection agreements, which committed large online retailers to remit sales taxes. We find that this change stemmed sales-tax base erosion and shifted consumption toward brick-and-mortar retailers. The increased tax burden resulting from the effective tax increase fell mainly on consumers, but it did not significantly alter the distributional burden of US sales taxes.