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

时 间：2019年3月29日 星期五 12:00 – 13:30

地 点：明德主楼610

主 讲：李咚咚 中国人民大学2018级财政学硕博连读生

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.