Sales and Use Taxation in E-Commerce: Where We Are and What Needs to be Done

Redpath, Esq Ian J.; Redpath, Eric M.; Ryan, Kathleen M.

doi:10.1080/10580530701404611

Cited by 8 publications

(4 citation statements)

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“…The taxation battle between state governments and online vendors has widely been discussed by previous studies (e.g., Redpath et al., 2007; Ward & Sipior, 2011; Ward et al., 2012). This reinforces that the concern and subsequent support for physical stores among the participants are rational and ethical.…”

Section: Resultsmentioning

confidence: 94%

Exploring and explaining older consumers' behaviour in the boom of social media

Bui

2021

Int J Consumer Studies

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The growing number of ageing consumers and their increasingly active engagement in social media platforms present a great opportunity for digital marketing to the grey market. However, the potential of this segment has been underrated by both marketers and marketing scholars. The empirical belief of senior consumers' technological illiteracy somewhat discourages industrial and academic approaches to seeking the answer to some critical questions such as what older consumers think about social media‐based advertising, influencers, or peer communications. Thus, this study aims to explore and explain older consumers' social media‐related behaviour through (a) delving into motives behind their frequently used social media site(s), (b) investigating older consumers' purchase behaviour aspects (i.e., determinant(s) to purchase decisions, favoured shopping modes), (c) discovering what senior consumers think about social media‐based advertising, influencers, and peer communications, and (d) evaluating the impact of social media on older consumers' purchase behaviour. Five key themes emerging from the adopted qualitative approach are (1) Facebook predominance, (2) Scepticism, (3) Price sensitivity, (4) Asymmetric social influences, and (5) Favoured physical store shopping. Each finding is demonstrated in a detailed causal explanation. Academic contributions and implications for social media marketers are highlighted and discussed.

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Section: Resultsmentioning

confidence: 94%

Exploring and explaining older consumers' behaviour in the boom of social media

Bui

2021

Int J Consumer Studies

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“…E-commerce in the US often operates across state borders, and the US Supreme Court has ruled that states cannot force out-of-state merchants to collect sales taxes if the merchant has no physical presence in the state. 18 Instead, in most states the consumer is required to pay a "use tax" on goods that would have been taxed if purchased within the state (Redpath, Redpath, & Ryan, 2007). Use taxes are self reported and thus, with exception of large purchases like automobiles, go largely 17 Per CPSS (2008), e-money usage in the US is still "negligible".…”

Section: Impact On Fiscal Policymentioning

confidence: 99%

“…E-commerce crosses state borders seamlessly, resulting in lost sales tax revenue for state and local governments (Goolsbee, 2001). Consequently, e-business has potentially severe implications for fiscal policy and government financing, and policymakers continue to seek methods to tax e-business (Redpath, Redpath, & Ryan, 2007).…”

Section: Introductionmentioning

confidence: 99%

The Macroeconomic Impacts of E-Business on the Economy

Heil

Prieger

2009

SSRN Journal

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The growing use of information and communications technology (ICT) by business-ebusiness-profoundly affects the economy. This article covers some of the macroeconomic impacts of e-business. Evidence from empirical studies examining the impact that greater use of ICT by business has on productivity and national economic growth is presented, along with discussion of how e-business changes the volatility and complicates measurement of growth. E-business can bring down inflation, but also exacerbates some monetary and fiscal policy challenges, and raises new ones. While e-payments and emoney can complicate monetary policy and may alter its goals, little effect has been seen to date. Sales tax leakage due to e-commerce can affect the fiscal policy of states, although again the magnitude of lost revenue is not great. Suggested directions for future research close out the article. This paper is an expanded version of an article that will appear in Encyclopedia of E-Business Development and Management in the Digital Economy, edited by I. Lee, Hershey, Pa: IGI Global. After publication (expected 2010), please cite the book chapter instead of this working paper.

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“…Electronic commerce (e-commerce), which has increased in the last few decades, has caused debate in terms of tax treatment, especially for long-distance transactions or international trade. Some of the barriers that always overshadow a country's efforts to tax international e-commerce transactions relate to compliance costs, a significant complexity for vendors (Redpath, Redpath, & Ryan, 2007), and the complexity concerning the obligations of all activities related to the traffic of goods into or out of the territory of a country which should give rise to liability for all parties involved.…”

Section: A Introductionmentioning

confidence: 99%

Tax Liability Arrangement of International E-Commerce in Indonesia

Sinaga,

Samekto,

Emirzon

2023

Masalah Masalah Hukum

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International e-commerce has created challenges in terms of tax liability, referred to the study by Google-Temasek-Bain revealed that the combination of e-commerce had reached USD40 billion. Based on normative juridical method using new institutionalism theory, two conclusions are generated. First, the prevailing laws in Indonesia do not yet have a lex specialist that regulates tax liability regarding international e-commerce transactions. Second, it is important and urgent to reformulate secondary liability in tax laws that must cover the elements, exclusions, and standards. Reformulation of tax secondary liability of international e-commerce should be extended to overseas and domestic marketplaces, and social media, including general provisions and procedures, billing, mechanisms for warning and terminating access and normalization, as well as tax sanctions (administrative and criminal).

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Sales and Use Taxation in E-Commerce: Where We Are and What Needs to be Done

Cited by 8 publications

References 1 publication

Exploring and explaining older consumers' behaviour in the boom of social media

Exploring and explaining older consumers' behaviour in the boom of social media

The Macroeconomic Impacts of E-Business on the Economy

Tax Liability Arrangement of International E-Commerce in Indonesia

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