Economic Analysis Of Tax Revenue From E-Commerce In Ohio

October 2011

Currently, consumers often receive less information about the taxes they owe for online purchases than they do for store purchases. The practicality of assigning responsibility for sales tax collection to internet retailers rather than to consumers has certainly increased since the early days of the internet. Our findings indicate that applying the more efficient tax collection method that is used for store purchases would provide substantial revenue to the state without raising tax rates.

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