Internet Purchases, Cross-Border Shopping, and Sales Taxes
Article Properties
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LanguageEnglish
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DOI (url)
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Publication Date2007/12/01
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Journal
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Indian UGC (journal)
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Refrences19
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Citations48
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Charles L. Ballard
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Jaimin Lee
Journal Categories
Social Sciences
Commerce
Business
Social Sciences
Economic theory
Demography
Economics as a science
Social Sciences
Finance
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Refrences
| Title | Journal | Journal Categories | Citations | Publication Date |
|---|---|---|---|---|
Has Internet Access Taxation Affected Internet Use? | Public Finance Review |
| 2 | 2004 |
| 10.1016/S0166-0462(01)00089-8 | Regional Science and Urban Economics |
| 2002 | |
| In a World Without Borders: The Impact of Taxes on Internet Commerce | The Quarterly Journal of Economics |
| 191 | 2000 |
| The Determinants of Cross Border Shopping: Implications for Tax Revenues and Institutional Change | National Tax Journal |
| 34 | 2000 |
| 10.1086/NTJ41789282 | National Tax Journal |
| 1997 |
Citations
| Title | Journal | Journal Categories | Citations | Publication Date |
|---|---|---|---|---|
Does e-commerce ease or intensify tax competition? Destination principle versus origin principle | International Tax and Public Finance |
| 2023 | |
| Retailer Remittance Matters: Evidence from Voluntary Collection Agreements | National Tax Journal |
| 1 | 2023 |
Local sales tax exportation: The impact of commuters, tourists, and college students on the tax base | Public Budgeting & Finance |
| 1 | 2023 |
| The Effect of Economic Nexus on Retail Competition | SSRN Electronic Journal | 2023 | ||
Nexus Tax Laws and Economies of Density in E‐Commerce: A Study of Amazon's Fulfillment Center Network | Econometrica |
| 2023 |
Citations Analysis
The category
Social Sciences: Economic theory. Demography: Economics as a science 26
is the most commonly referenced area in studies that cite this article. The first research to cite this article was titled Should Sales Taxes Be Imposed on E-Commerce? and was published in 2007. The most recent citation comes from a 2023 study titled Local sales tax exportation: The impact of commuters, tourists, and college students on the tax base. This article reached its peak citation in 2023, with 5 citations. It has been cited in 27 different journals, 3% of which are open access. Among related journals, the SSRN Electronic Journal cited this research the most, with 12 citations. The chart below illustrates the annual citation trends for this article.