Can't find it here? Try MegaEssays.com Effects of Taxes on ECommerce By: Stef IN A WORLD WITHOUT BORDERS: THE IMPACT OF TAXES ON INTERNET COMMERCE Austan Goolsbee University of Chicago, G.S.B., American Bar Foundation, and N.B.E.R. Current Version: November, 1998 Abstract The rapid rise in sales over the Internet has generated debate over the taxation of such transactions since the buyers usually pay no sales tax. This paper uses new …showed first 75 words of 3497 total…

…showed last 75 words of 3497 total…significant impact within regions. The elasticities at the mean are 2.4 and 3.5. Column 3 and 4 include state dummies and ask whether people with the same observables living in the same state are more likely to buy online where the sales tax is higher. Here the coefficients are particularly large and significant suggesting that taxes matter within a given state. The elasticities at the mean are 8.4 and 11.7. More importantly, however, columns 5 and 6 then inclu Word Count: 3590 ------------------------------------------------------------------------ **Bibliography**