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    時間:2019-03-27 03:15     來源:      點擊:

    論文題目:Sales Taxes and Internet Commerce (Einav L, Knoepfle D, Levin J, et al. American Economic Review, 2014, 104(1): 1-26)

    時 間:2019年3月29日 星期五 12:00 – 13:30

    地 點:明德主樓610

    主 講:李咚咚 中國人民大學2018級財政學碩博連讀生

    摘 要:We estimate the sensitivity of Internet retail purchasing to sales taxesusing eBay data. Our first approach exploits the fact that a seller’slocation—and therefore the applicable tax rate—is revealed onlyafter a buyer has expressed interest in an item. We document howadverse tax “surprises” reduce the likelihood of purchase and shiftsubsequent purchases toward out-of-state sellers. We then use moreaggregated data to estimate that every one percentage point increasein a state’s sales tax increases online purchases by state residents byalmost 2 percent, while decreasing their online purchases from stateretailers by 3–4 percent.

    主持人:劉曉路 副教授