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Replication data for: Sales Taxes and Internet Commerce

Resource Type
  • Einav, Liran
  • Knoepfle, Dan
  • Levin, Jonathan
  • Sundaresan, Neel
Publication Date
  • Abstract

    We estimate the sensitivity of Internet retail purchasing to sales taxes using eBay data. Our first approach exploits the fact that a seller's location—and therefore the applicable tax rate—is revealed only after a buyer has expressed interest in an item. We document how adverse tax "surprises" reduce the likelihood of purchase and shift subsequent purchases toward out-of-state sellers. We then use more aggregated data to estimate that every one percentage point increase in a state's sales tax increases online purchases by state residents by almost 2 percent, while decreasing their online purchases from state retailers by 3–4 percent.
  • Is supplement to
    DOI: 10.1257/aer.104.1.1 (Text)
  • Einav, Liran, Dan Knoepfle, Jonathan Levin, and Neel Sundaresan. “Sales Taxes and Internet Commerce.” American Economic Review 104, no. 1 (January 2014): 1–26.
    • ID: 10.1257/aer.104.1.1 (DOI)

Update Metadata: 2020-05-18 | Issue Number: 2 | Registration Date: 2019-10-12

Einav, Liran; Knoepfle, Dan; Levin, Jonathan; Sundaresan, Neel (2014): Replication data for: Sales Taxes and Internet Commerce. Version: V0. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset.