Is sales tax on Internet purchases a good idea?

是 否 +2 论坛币

k人 参与回答

经管之家送您一份

应届毕业生专属福利!

求职就业群

赵安豆老师微信：zhaoandou666

经管之家联合CDA

送您一个全额奖学金名额~ !

立即领取

感谢您参与论坛问题回答

经管之家送您两个论坛币！

+2 论坛币

Is sales tax on Internet purchases a good idea?

June 3rd, 2013 10:29 am by Staff Report

Work Cited: http://www.johnsoncitypress.com/article/108287/is-sales-tax-on-internet-purchases-a-good-idea

A majority of Tennesseans are against the idea of the state enforcing online sales taxes, according to a recent poll conducted by Vanderbilt University. The U.S. Senate passed a bill last month (dubbed the Marketplace Fairness Act) to give states the power to collect sales taxes from Internet purchases.

The measure is supported by many of the state’s top-ranking Republican elected officials, including Gov. Bill Haslam, Lt. Gov. Ron Ramsey and U.S. Sens. Lamar Alexander and Bob Corker. The Internet sales tax bill has yet to reach the floor of the U.S. House of Representatives, where it is expected to face stiff opposition.

According to the Vanderbilt poll, 44 percent of respondents believe taxing online sales is a bad idea. Only 38 percent said they supported it. The poll also found Tennesseans were equally divided (47 to 47 percent) on whether not taxing online sales is unfair to retailers located inside the state.

Count Glenn Jacobs, better known as Kane to fans of World Wrestling Entertainment, is among Tennesseans opposed to the Internet sales tax. Jacobs, a professional wrestler who lives in Jefferson City, is the cofounder of the Tennessee Liberty Alliance, a group opposed to the new tax. Press staff writer Gary B. Gray reported last month that Jacobs has even challenged Ramsey to a debate on the Internet sales tax.

“Lt. Gov. Ron Ramsey claims that the Internet sales tax mandate is not a new tax,” Jacobs wrote in a blog post at www.tnliberty.org. “Nor, according to Ramsey, is it an unfair tax. Ramsey is wrong on both counts. I, therefore, invite Lt. Gov. Ramsey for a policy debate on the issue of the Marketplace Fairness Act in a public forum at his convenience.”
We want to hear from you. Is collecting state sales taxes on Internet purchases a good idea.

扫码加我 拉你入群

请注明：姓名-公司-职位

以便审核进群资格，未注明则拒绝

分享0 收藏0 回帖

关键词：purchases Internet purchase Intern sales sales Internet

thanks!

Eric T. Anderson, Nathan M. Fong, Duncan I. Simester, Catherine E. Tucker (2010). How Sales Taxes Affect Customer and Firm Behavior: The Role of Search on the Internet. Journal of Marketing Research: Vol. 47, No. 2, pp. 229-239.

http://www.journals.marketingpow ... .1509/jmkr.47.2.229

Executive Summary
State sales taxes can add substantially to the cost of an item. However, a multichannel retailer that does not have a warehouse, office, or retail store in a state is not required to collect sales taxes. However, when a retailer establishes its first physical presence in a state, such as a retail store, it is obligated to collect sales taxes on all Internet and catalog orders shipped to that state.

In this article, the authors analyze purchase behavior among 13,021 customers who live on either side of a border of the state in which a retailer opened its new store. The study focuses on two questions: Does collecting sales taxes have a negative impact on sales through Internet and catalog channels? Are direct retailers less likely to establish a physical presence in high-tax states?

The authors find that while Internet purchases decrease significantly (by 16%), there is no apparent effect on catalog purchases. The absence of any change in catalog purchases can be attributed to both the difficulty and the incentive to search for lower prices at competing retailers. If search is difficult because it requires access to competitors’ catalogs or if there is little incentive to search because prices are unlikely to be lower elsewhere, the tax effects are mitigated.

At the firm level, retailers that have a larger proportion of direct sales are less likely to enter a state with high sales taxes. The article concludes that current U.S. sales tax laws have significant effects on both customer and firm behavior.

lichray 发表于 2013-6-4 05:17
thanks!

any constructive comments?

No, it's unfair.

yunfan20 发表于 2013-6-4 11:05
No, it's unfair.

Give some reasons.