Econ Comments & Analysis
NBER | Sales Taxes and Internet Commerce
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.
The American | Here’s How to Replace the Income Tax
Alan Viard discusses the benefits of junking the income tax system in favor of a progressive consumption tax.
