Tax Sensitivity and Home State Preferences in Internet Purchasing

A-Tier
Journal: American Economic Journal: Economic Policy
Year: 2009
Volume: 1
Issue: 2
Pages: 53-71

Authors (2)

Glenn Ellison (Massachusetts Institute of Tec...) Sara Fisher Ellison (not in RePEc)

Score contribution per author:

2.011 = (α=2.01 / 2 authors) × 2.0x A-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

Data on memory modules sales are used to explore aspects of e-retail demand. Aggregate sales are examined in state-level regressions. Discrete choice techniques are used to examine (incomplete) hourly sales data from a price comparison site. We find a strong relationship between e-retail sales to a given state and sales tax rates that apply to purchases from offline retailers, suggesting substantial online-offline substitution and the importance of tax avoidance motives.

Technical Details

RePEc Handle
repec:aea:aejpol:v:1:y:2009:i:2:p:53-71
Journal Field
General
Author Count
2
Added to Database
2026-01-25