The Impact of Online Sales Taxes for State and Local Economies
abstract: States place a heavy reliance on sales tax revenues to finance government activities. The rise in e-commerce, coupled with constitutional restrictions on imposing sales tax nexus, has resulted in a decline in sales tax revenues in many states. States have responded by enacting legislation...
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| Format: | Doctoral Thesis |
| Language: | English |
| Published: |
2017
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| Online Access: | http://hdl.handle.net/2286/R.I.44120 |