DO EBAY SELLERS COMPLY WITH STATE SALES TAXES?

被引：14

作者：

Alm, James ^{[1
]}

Melnik, Mikhail I. ^{[2
]}

机构：

[1] Georgia State Univ, Dept Econ, Andrew Young Sch Policy Studies, Atlanta, GA 30303 USA

[2] Niagara Univ, Dept Commerce, Coll Business Adm, Lewiston, NY USA

来源：

NATIONAL TAX JOURNAL | 2010年 / 63卷 / 02期

关键词：

online commerce; sales taxes; nexus; tax evasion; ELECTRONIC COMMERCE; INTERNET COMMERCE;

D O I：

10.17310/ntj.2010.2.02

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The rapid growth in online commerce has eroded state sales tax bases. However, the extent of this reduction is difficult to estimate. In this paper we collect our own data from eBay.com on a "representative" commodity classification and a "typical" day. Our data consist of nearly 21,000 eBay listings generated by roughly 7,000 individual sellers with 9,300 buyers. We find that overall eBay seller compliance is quite low but that compliance by established sellers is significantly higher. Given that established sellers account for the bulk of online commerce, the estimated revenue loss from eBay seller noncompliance may be relatively small.

引用

页码：215 / 236

页数：22

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