The impact of sales taxation on internet commerce — An empirical analysis

Ahmed, Shamim ORCID: 0000-0003-3712-5213 and Wirjanto, Tony S (2008) The impact of sales taxation on internet commerce — An empirical analysis. Economics Letters, 99 (3). pp. 557-560.

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Official URL: http://dx.doi.org/10.1016/j.econlet.2007.10.001

Abstract

This paper examines how sales taxation on Internet purchases could affect the decision to buy goods over the Internet. The results appear robust with respect to unobserved technological sophistication or other alternative explanations. The tax effect is found to be significant and its magnitude suggests that applying a provincial average sales tax of 14% to all Internet sales in Canada would reduce the number of online buyers by as much as 44%. © 2007 Elsevier B.V. All rights reserved.

Item Type:	Article
Depositing User:	Symplectic Admin
Date Deposited:	17 Jun 2019 08:50
Last Modified:	19 Jan 2023 00:40
DOI:	10.1016/j.econlet.2007.10.001
Related URLs:	Publisher
URI:	https://livrepository.liverpool.ac.uk/id/eprint/3045885