Sales Taxes And The Decision To Purchase Online

Topics:
Assessment
Tags:
Finance,
Financial Planning,
Free Trade,
Sales,
Sales Force Management,
Sales Strategy,
Social Science Electronic Publishing Inc.,
Taxes,
Web Technology
Source:
Social Science Electronic Publishing

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Overview: From the executive summary: ‘There is much speculation that the current differential tax treatment of retail versus e-commerce purchases may act as an incentive to conduct shopping online. The paper uses data from the 2002 Current Population Survey to estimate the effects of local sales tax rates on the household's decisions to obtain Internet access and, conditional upon access, to participate in online shopping. The results of the study demonstrate that local sales taxes have no statistically significant impact on the decision to obtain access to the Internet.’

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Format: PDF | Size: 244KB | Date: Jun 2003 | Pages: 31

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