Tax Compliance in the Amazon

B-Tier
Journal: National Tax Journal
Year: 2022
Volume: 75
Issue: 2
Pages: 297 - 311

Authors (4)

Celeste Carruthers (not in RePEc) William F. Fox (University of Tennessee-Knoxvi...) Lawrence M. Kessler (not in RePEc) Matthew N. Murray (not in RePEc)

Score contribution per author:

0.503 = (α=2.01 / 4 authors) × 1.0x B-tier

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

Abstract

From 2012 to 2014, Amazon sent three emails to Tennessee purchasers with information about their potential use tax obligations and how to pay them. The messages did not threaten enforcement, but they included information that likely raised awareness and lowered the cost of compliance. Following each email, the volume of consumer use tax filings briefly increased by a factor of 3–5, but the value of new payments was too small to register a significant difference in total collections. Business tax payments were not exceptional in the months following each email.

Technical Details

RePEc Handle
repec:ucp:nattax:doi:10.1086/719199
Journal Field
Public
Author Count
4
Added to Database
2026-01-25