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States place a heavy reliance on sales tax revenues to finance government activities. The rise in e-commerce, coupled with constitutional restrictions on imposing sales tax nexus, has resulted in a

States place a heavy reliance on sales tax revenues to finance government activities. The rise in e-commerce, coupled with constitutional restrictions on imposing sales tax nexus, has resulted in a decline in sales tax revenues in many states. States have responded by enacting legislation and reinterpreting existing statutes to curb these declining revenues. This study provides evidence that sales tax revenues are larger after states enforce some, but not all, sales tax measures aimed at imposing nexus on Internet retailers.

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    Date Created
    • 2017
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  • Text
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    • Doctoral Dissertation Accountancy 2017

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