E-Tailer Sales Tax Nexus and State Tax Policies

Bruce, Donald; Fox, William F.; Luna, LeAnn

doi:10.17310/ntj.2015.3s.02

Cited by 36 publications

(32 citation statements)

References 11 publications

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“…The government plays a very important role in low-carbon supply chain with the implementation of different environmental policies [3,4,30]. In [11], Hammond et al analyzed the role of government subsidies in the reverse supply chain management by applying Cournot game model under complete information.…”

Section: Governmental Policiesmentioning

confidence: 99%

Governmental subsidy policies and supply chain decisions with carbon emission limit and consumer’s environmental awareness

Wang

Zhang

et al. 2019

RAIRO-Oper. Res.

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The carbon emission reduction has become an inevitable trend. Under the low-carbon environment, the government has been acting as an important role in the operation and management of supply chain. This paper considers four different governmental subsidy strategies, which includes none of members is subsidized (NS Scenario), only retailer is subsidized (RS Scenario), only manufacturer is subsidized (MS Scenario) and both members are subsidized (SS Scenario). A Stackelberg game model, which incorporates both governmental regulation and consumer's awareness of carbon emission, is developed to present the pricing and emission reduction behaviors for the supply chain members as well as the subsidy policies of government under different governmental subsidy strategies, and analyze the impact of relevant coefficients on the decisions and supply chain profits. It can be concluded that subsidizing to both members is more profitable for supply chain members and government in terms of environment protection and economic development. The results provide some managerial insights for the decision-makers and policy-makers to implement sustainability initiatives.Mathematics Subject Classification. 00A71.

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Section: Governmental Policiesmentioning

confidence: 99%

Governmental subsidy policies and supply chain decisions with carbon emission limit and consumer’s environmental awareness

Wang

Zhang

et al. 2019

RAIRO-Oper. Res.

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“…Based on this, Hale and McNeal (2011) find that it may 9 be the case that states begin to drop their political objections in order to participate in a cooperative, technological solution to streamline state sales tax systems in order to collect billions of dollars in revenue from taxes that are levied but unrealized. Bruce et al (2015) find that firms are more likely to have nexus in large states, and that the effect of policy on nexus decisions appears to be relatively immediate and state efforts to either reduce sales tax rates or shrink sales tax bases to attract online retailers are not likely to be fruitful. With an expanding e-commerce volume, states enacted legislation to exercise its taxing power over remote vendors but such legislation was opposed and resisted by e-commerce vendors.…”

Section: E-commerce Taxmentioning

confidence: 89%

“…E-tailers can avoid establishing nexus in a state by ensuring that their degree of physical presence does not rise to the level determined to establish nexus by that state. This will cause tax evasion and annual e-commerce sales tax revenue losses grow rapidly (Bruce et al, 2015). Due to this unfair taxation situation, with some scholars and traditional retailers' lobbying, some governments are considering tax on e-commerce to prevent tax revenue losses, consumer free-riding and protect traditional retailers.…”

Section: Introductionmentioning

confidence: 99%

Carbon emissions in a dual channel closed loop supply chain: the impact of consumer free riding behavior

Xiong

Lin

2016

Journal of Cleaner Production

139

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Use policyThe full-text may be used and/or reproduced, and given to third parties in any format or medium, without prior permission or charge, for personal research or study, educational, or not-for-prot purposes provided that:• a full bibliographic reference is made to the original source • a link is made to the metadata record in DRO • the full-text is not changed in any way The full-text must not be sold in any format or medium without the formal permission of the copyright holders.Please consult the full DRO policy for further details. AbstractAnalyzing carbon emissions is critical for successfully managing sustainable production and consumption. In a dual channel supply chain that includes traditional retailers and online e-tailers, consumer free riding often occurs when consumers enjoy the services provided by a traditional retailer but make purchases at a lower price from an e-tailer. The specific aim of this paper, therefore, is to evaluate the impact of consumer free riding on a product's life cycle carbon emissions across a dual channel closed loop supply chain and to assess the effect of governmental e-commerce tax on carbon emissions. The study comprises a systematic comparison and numerical analysis of cases in which consumers do or do not free ride. Our results show that although manufacturers may gain economic benefits from consumer free riding behavior, total carbon emissions across the supply chain increase too, and a governmental tax on e-commerce can help reduce consumer free riding and total carbon emissions. But in consideration of social welfare maximization, a government may have to subsidize the e-tailer.2

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“…Bruce, Fox, and Luna (2015) provide evidence that higher sales tax rates reduce the tendency to create nexus in a state, but that size of the market is the most important factor in determining the states where firms choose to locate. 32 Such a policy in the United States is likely to have many different winners and losers so that it is unlikely such an agreement would take place.…”

Section: Efforts To Enforce Destination Taxation In the United Stmentioning

confidence: 99%

“…33 If this characteristic of goods is important, it suggests that remote vendors may find it more profitable to establish physical presence in large states (consistent with Bruce, Fox and Luna, 2015) and states that provide strategic transportation hubs. Under this model, firms would explicitly establish physical presence in more markets over time, which will facilitate tax collection even if the states or federal government do nothing.…”

Section: Efforts To Enforce Destination Taxation In the United Stmentioning

confidence: 99%

Taxes in an e-commerce generation

Agrawal

Fox

2016

Int Tax Public Finance

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Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Taxes in an E-Commerce Generation Terms of use: Documents in AbstractRapid growth in e-commerce has altered the ability of jurisdictions to enforce commodity taxes on a destination basis. This results in different effective tax rates depending on the way in which goods and services are purchased and the characteristics of both the products and the sellers. We discuss the arguments for the destination principle as the appropriate place-of-taxation rule for consumption taxation of cross-border trade. We analyze various recent reforms to the Value Added Tax in the European Union in response to e-commerce. We then examine various policy options in the United States -maintaining the status quo, changing nexus rules, states adopting information reporting, and national reforms that require firms to remit taxes regardless of physical presence -and relate them to the recent European reforms. We conclude based on our analysis and the recent European Union experience that reforms at the national level appear to be the important next step to enforcing commodity taxes at destination in the U.S.JEL-Codes: H200, H700, L810, R500.

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E-Tailer Sales Tax Nexus and State Tax Policies

Cited by 36 publications

References 11 publications

Governmental subsidy policies and supply chain decisions with carbon emission limit and consumer’s environmental awareness

Governmental subsidy policies and supply chain decisions with carbon emission limit and consumer’s environmental awareness

Carbon emissions in a dual channel closed loop supply chain: the impact of consumer free riding behavior

Taxes in an e-commerce generation

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