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Dr. Agrawal Studies Taxation in an Internet Age
Submitted by sjausm2 on Fri, 2017-02-24 13:07
Many Americans these days do their shopping online-- for gifts, services, and even their groceries. However, unless the vendor has a physical location in the shopper's state, the purchaser likely isn't paying state and local sales taxes. This is because the Supreme Court has ruled that only firms with a physical presence in a state must remit state and local sales taxes. Today, as more and more consumers make purchases on the internet, states are potentially missing out on an important source of revenue.
This fall, Dr. Agrawal and his co-author, Dr. Fox, discuss the challenges and possible policy solutions -- including potential federal legislation requiring all large online vendors to remit taxes such as the Marketplace Fairness Act -- in their work "Taxes in an e-commerce generation," published in International Tax and Public Finance. Their article provides a global perspective on an extremely salient topic in tax policy!