{"title":"跨境购物和国家使用税责任:来自eBay交易的证据","authors":"J. Alm, M. Melnik","doi":"10.1111/J.1540-5850.2011.00999.X","DOIUrl":null,"url":null,"abstract":"Online commerce presents consumers with a convenient way of shopping outside of their local jurisdiction, and this online purchase decision is capable of affecting in significant ways the sales and use tax collections of state governments. However, the actual revenue impact has proven difficult to estimate. There is considerable work that examines the revenue impact of seller compliance with sales taxes. However, there is little work on buyer compliance with use taxes. In this paper we investigate the potential impact of cross-border shopping on state use tax liabilities of buyers, using data from the largest online consumer-to-consumer and business-to-consumer marketplace, eBay.com. We collect our own data on actual cross-border shopping transactions from eBay, focusing upon a \"representative\" commodity classification and a \"typical\" day; these data consist of nearly twenty-one thousand eBay listings generated by roughly seven thousand individual sellers with over nine thousand buyers. These data allow us to examine the extent of actual, not estimated, cross-border shopping by buyers, and the subsequent potential impact of this cross-border shopping on state use tax liabilities. Our results indicate that cross-border shopping is highly prevalent on eBay, with out-of-state purchases accounting for on average 94 percent of the volume of a state's purchase transactions. Even so, given the limited volume of eBay-based transactions relative to total sales transactions, the likely impact of cross-border transactions on state use tax revenue streams is quite low, at least at present, typically less than one percent of actual state sales tax revenues.","PeriodicalId":46065,"journal":{"name":"Public Budgeting and Finance","volume":"125 1","pages":"5-35"},"PeriodicalIF":0.9000,"publicationDate":"2012-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1111/J.1540-5850.2011.00999.X","citationCount":"11","resultStr":"{\"title\":\"Cross‐Border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions\",\"authors\":\"J. Alm, M. Melnik\",\"doi\":\"10.1111/J.1540-5850.2011.00999.X\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Online commerce presents consumers with a convenient way of shopping outside of their local jurisdiction, and this online purchase decision is capable of affecting in significant ways the sales and use tax collections of state governments. However, the actual revenue impact has proven difficult to estimate. There is considerable work that examines the revenue impact of seller compliance with sales taxes. However, there is little work on buyer compliance with use taxes. In this paper we investigate the potential impact of cross-border shopping on state use tax liabilities of buyers, using data from the largest online consumer-to-consumer and business-to-consumer marketplace, eBay.com. We collect our own data on actual cross-border shopping transactions from eBay, focusing upon a \\\"representative\\\" commodity classification and a \\\"typical\\\" day; these data consist of nearly twenty-one thousand eBay listings generated by roughly seven thousand individual sellers with over nine thousand buyers. These data allow us to examine the extent of actual, not estimated, cross-border shopping by buyers, and the subsequent potential impact of this cross-border shopping on state use tax liabilities. Our results indicate that cross-border shopping is highly prevalent on eBay, with out-of-state purchases accounting for on average 94 percent of the volume of a state's purchase transactions. Even so, given the limited volume of eBay-based transactions relative to total sales transactions, the likely impact of cross-border transactions on state use tax revenue streams is quite low, at least at present, typically less than one percent of actual state sales tax revenues.\",\"PeriodicalId\":46065,\"journal\":{\"name\":\"Public Budgeting and Finance\",\"volume\":\"125 1\",\"pages\":\"5-35\"},\"PeriodicalIF\":0.9000,\"publicationDate\":\"2012-03-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.1111/J.1540-5850.2011.00999.X\",\"citationCount\":\"11\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Public Budgeting and Finance\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1111/J.1540-5850.2011.00999.X\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"PUBLIC ADMINISTRATION\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Public Budgeting and Finance","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1111/J.1540-5850.2011.00999.X","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"PUBLIC ADMINISTRATION","Score":null,"Total":0}
Cross‐Border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions
Online commerce presents consumers with a convenient way of shopping outside of their local jurisdiction, and this online purchase decision is capable of affecting in significant ways the sales and use tax collections of state governments. However, the actual revenue impact has proven difficult to estimate. There is considerable work that examines the revenue impact of seller compliance with sales taxes. However, there is little work on buyer compliance with use taxes. In this paper we investigate the potential impact of cross-border shopping on state use tax liabilities of buyers, using data from the largest online consumer-to-consumer and business-to-consumer marketplace, eBay.com. We collect our own data on actual cross-border shopping transactions from eBay, focusing upon a "representative" commodity classification and a "typical" day; these data consist of nearly twenty-one thousand eBay listings generated by roughly seven thousand individual sellers with over nine thousand buyers. These data allow us to examine the extent of actual, not estimated, cross-border shopping by buyers, and the subsequent potential impact of this cross-border shopping on state use tax liabilities. Our results indicate that cross-border shopping is highly prevalent on eBay, with out-of-state purchases accounting for on average 94 percent of the volume of a state's purchase transactions. Even so, given the limited volume of eBay-based transactions relative to total sales transactions, the likely impact of cross-border transactions on state use tax revenue streams is quite low, at least at present, typically less than one percent of actual state sales tax revenues.
期刊介绍:
Public Budgeting & Finance serves as a forum for the communication of research and experiences on all facets of government finance and provides meaningful exchange between research from universities, private and nonprofit research institutes, practitioners in public financial markets, government agencies, and the experience of those who practice government budgeting and finance. Researchers, practitioners, and teachers of applied government finance turn to Public Budgeting & Finance to find understandable, reliable, and thoughtful analysis of issues important in the field. The content of the journal spans the spectrum of budget process and policy and financial management, is never limited to one level of government or even to one country, and always even-handedly crosses disciplines and approaches in applied government finance.