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American Economic Journal: Economic Policy: Vol. 1 No. 2 (August 2009)
AEJ: Policy Volume. 1, Issue 2 | 
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AEJ: Policy Forthcoming Articles
Tax Sensitivity and Home State Preferences in Internet Purchasing
Article Citation
Ellison, Glenn, and
Sara Fisher Ellison. 2009. "Tax Sensitivity and Home State Preferences in Internet Purchasing."
American Economic Journal: Economic Policy,
1(2): 53-71.
DOI: 10.1257/pol.1.2.53
DOI: 10.1257/pol.1.2.53
Abstract
Data on memory modules sales are used to explore aspects of e-retail
demand. Aggregate sales are examined in state-level regressions.
Discrete choice techniques are used to examine (incomplete) hourly
sales data from a price comparison site. We find a strong relationship
between e-retail sales to a given state and sales tax rates that apply
to purchases from offline retailers, suggesting substantial online-offline
substitution and the importance of tax avoidance motives.
Geography matters in two ways: consumers prefer purchasing from
firms in nearby states and appear to have a separate preference for
buying from in-state firms. (JEL D12, H25, H71, L81)
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Authors
Ellison, Glenn (MIT)
Ellison, Sara Fisher (MIT)
Ellison, Sara Fisher (MIT)
JEL Classifications
D12: Consumer Economics: Empirical Analysis
H25: Business Taxes and Subsidies including sales and value-added (VAT)
H71: State and Local Taxation, Subsidies, and Revenue
L81: Retail and Wholesale Trade; e-Commerce
H25: Business Taxes and Subsidies including sales and value-added (VAT)
H71: State and Local Taxation, Subsidies, and Revenue
L81: Retail and Wholesale Trade; e-Commerce
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