Tax Compliance in the Amazon
From 2012 to 2014, Amazon sent three emails to Tennessee purchasers with information about their potential use tax obligations and how to pay them. The messages did not threaten enforcement, but they included information that likely raised awareness and lowered the cost of compliance. Following each...
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| Veröffentlicht in: | National tax journal 2022-06, Vol.75 (2), p.297-311 |
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| container_end_page | 311 |
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| container_issue | 2 |
| container_start_page | 297 |
| container_title | National tax journal |
| container_volume | 75 |
| creator | Carruthers, Celeste Fox, William F. Kessler, Lawrence M. Murray, Matthew N. |
| description | From 2012 to 2014, Amazon sent three emails to Tennessee purchasers with information about their potential use tax obligations and how to pay them. The messages did not threaten enforcement, but they included information that likely raised awareness and lowered the cost of compliance. Following each email, the volume of consumer use tax filings briefly increased by a factor of 3–5, but the value of new payments was too small to register a significant difference in total collections. Business tax payments were not exceptional in the months following each email. |
| doi_str_mv | 10.1086/719199 |
| format | Article |
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| fulltext | fulltext |
| identifier | ISSN: 0028-0283 |
| ispartof | National tax journal, 2022-06, Vol.75 (2), p.297-311 |
| issn | 0028-0283 1944-7477 |
| language | eng |
| recordid | cdi_crossref_primary_10_1086_719199 |
| source | Education Source; PAIS Index; Alma/SFX Local Collection; EBSCOhost Business Source Complete |
| subjects | Compliance Corporate taxes Electronic commerce Electronic mail systems Enforcement Laws, regulations and rules Management Online sales Payments Sales tax Sales taxes State taxes Tax collection Tax collections Taxation Use tax Use taxes |
| title | Tax Compliance in the Amazon |
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