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Spatial economic analysis of the effects of electronic commerce on state and local taxes.

机译：电子商务对州和地方税收的影响的空间经济分析。

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摘要

The purpose of my dissertation is to develop a spatial economic model that can be used to examine the competition between traditional and online sellers, the effects of this competition on state and local sales tax revenue, and the optimal response of governments to these changes in retail markets.; In Chapter 1, the model is used to see how changes in various parameters affect the competition between conventional and online sellers and the level of sales tax revenue when the tax rate is exogenous. More specifically, I consider a reduction in online transaction costs, an increase in online tax compliance and an increase in the sales tax rate. The first and the third parameter changes reduce the conventional retailer's market share, while the second parameter change increases the market share of the conventional retailer. All three parameters changes have ambiguous effects on total sales tax revenue.; In Chapter 2, I expand the model to consider explicitly the effects of the level of product complexity. I show that the net effects of changes in various parameters on the government's total sales tax revenue depend on the share of complex goods in its tax base. The more complex the composition of the tax base, the smaller is the potential tax loss due to Internet competition. Also, any fiscal advantage of electronic retailers becomes more important as product complexity increases.; Finally, Chapter 3 reconsiders some of the issues addressed in previous chapters, except that now the government is allowed to react to parameter changes by altering its (previously exogenous) sales tax. In this more complete model, an increase in the tax compliance rate for Internet transactions causes a revenue-maximizing government to increase its optimal sales tax. This response stems from the reduction in e-buyers' tax avoidance due to the higher rate of Internet tax compliance. On the other hand, a decrease in transaction costs for Internet purchases causes the government to lower its sales tax. Finally, an increase in product complexity allows the conventional firm to increase its market share, and the government responds by increasing its sales tax.
机译：本文的目的是开发一种空间经济模型，该模型可用于检验传统卖家和在线卖家之间的竞争，这种竞争对州和地方销售税收入的影响以及政府对零售业这些变化的最佳反应市场。在第1章中，该模型用于查看当税率是外生因素时，各种参数的变化如何影响常规卖家和在线卖家之间的竞争以及营业税收入的水平。更具体地说，我认为是减少在线交易成本，增加在线税收合规性和提高销售税率。第一个和第三个参数更改会减少常规零售商的市场份额，而第二个参数更改会增加常规零售商的市场份额。所有这三个参数的变化对总营业税收入有模糊的影响。在第2章中，我将扩展模型以明确考虑产品复杂性水平的影响。我表明，各种参数变化对政府总营业税收入的净影响取决于复杂商品在其税基中的份额。税基的构成越复杂，由于互联网竞争而造成的潜在税收损失就越小。同样，随着产品复杂性的增加，电子零售商的任何财政优势也变得越来越重要。最后，第3章重新考虑了前几章中讨论的一些问题，除了现在允许政府通过更改其（以前是外生的）营业税来对参数变化做出反应。在这种更完整的模型中，Internet交易的税收遵从率的提高导致收益最大化的政府提高其最佳营业税。此响应源于由于互联网税收合规率较高而减少了电子购买者的避税行为。另一方面，互联网购买交易成本的降低导致政府降低了营业税。最后，产品复杂性的增加使传统公司可以增加其市场份额，而政府则通过增加其营业税来做出回应。

著录项

  • 作者

    Laboy-Bruno, Jorge Luis.;

  • 作者单位

    The University of Connecticut.;

  • 授予单位 The University of Connecticut.;
  • 学科 Economics General.; Economics Theory.
  • 学位 Ph.D.
  • 年度 2002
  • 页码 123 p.
  • 总页数 123
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类 经济学;经济学;
  • 关键词

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