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2. Collaborative tax evasion in the provision of services to consumers: A field experiment. (2021). Necker, Sarah ; Doerr, Annabelle.
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3. Profit-splitting rules and the taxation of multinational digital platforms. (2021). Demange, Gabrielle ; Bloch, Francis.
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4. The Internet as a Tax Haven?. (2021). Agrawal, David.
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5. The incidence of VAT evasion. (2020). Gomtsyan, David ; Asatryan, Zareh.
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6. Profit-splitting Rules and the Taxation of Multinational Digital Platforms. (2020). Demange, Gabrielle ; Bloch, Francis.
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7. Taxing Goods and Services in a Digital Era. (2020). Fox, William ; Agrawal, David.
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8. The Incidence of VAT Evasion. (2020). Gomtsyan, David ; Asatryan, Zareh.
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9. A review of research into paid online peer-to-peer accommodation. (2019). Dolnicar, Sara.
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10. The Digital Services Tax as a Tax on Location-Specific Rent. (2019). Hashimzade, Nigar ; Cui, Wei.
    In: CESifo Working Paper Series.
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1. Taxing Cross-Border Online Sales for Pareto Improvement in Tax Revenue. (2024). Ogawa, Hikaru ; Tsuchiya, Ryota.
   In: CIRJE F-Series.
   RePEc:tky:fseres:2024cf1235.

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2. Does e-commerce ease or intensify tax competition? Destination principle versus origin principle. (2024). Ogawa, Hikaru ; Aiura, Hiroshi.
   In: International Tax and Public Finance.
   RePEc:kap:itaxpf:v:31:y:2024:i:3:d:10.1007_s10797-023-09796-8.

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3. Nexus Tax Laws and Economies of Density in E‐Commerce: A Study of Amazons Fulfillment Center Network. (2023). Newberry, Peter ; Seim, Katja ; Houde, Jeanfranois.
   In: Econometrica.
   RePEc:wly:emetrp:v:91:y:2023:i:1:p:147-190.

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4. Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising. (2023). d'Andria, Diego ; Dandria, Diego.
   In: International Tax and Public Finance.
   RePEc:kap:itaxpf:v:30:y:2023:i:1:d:10.1007_s10797-022-09735-z.

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5. A world without borders revisited: Impact of online sales tax collection on shopping and search. (2022). Hossain, Ethan.
   In: Journal of Economics & Management Strategy.
   RePEc:bla:jemstr:v:31:y:2022:i:1:p:48-63.

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6. Failure to launch: Measuring the impact of sales tax nexus standards on business activity. (2021). Bruce, Donald ; Beem, Richard.
   In: Journal of Public Economics.
   RePEc:eee:pubeco:v:201:y:2021:i:c:s0047272721001122.

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7. E–COMMERCE AND TAX REVENUE. (2020). Nwadialor, E O ; Agbo, Elias Igwebuike.
   In: Noble International Journal of Economics and Financial Research.
   RePEc:nap:nijefr:2020:p:80-91.

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8. A World Without Borders Revisited: The Impact of Online Sales Tax Collection on Shopping and Search. (2020). .
   In: Working Papers.
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9. Cross-border or online: Tax competition with mobile consumers under destination and origin principle. (2019). Birg, Laura.
   In: University of Göttingen Working Papers in Economics.
   RePEc:zbw:cegedp:265.

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10. Tax Avoidance through E-Commerce and Cross-Border Shopping. (2019). Harbolt, Benjamin.
    In: CESifo Working Paper Series.
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11. Inferring Tax Compliance from Pass-through: Evidence from Airbnb Tax Enforcement Agreements. (2019). Tremblay, Mark ; Teltser, Keith ; Bibler, Andrew J.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_7747.

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12. Cross-border or Online - Tax Competition with Mobile Consumers under Destination and Origin Principle. (2018). Birg, Laura.
    In: VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy.
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13. Inferring Tax Compliance from Pass-through: Evidence from Airbnb Tax Enforcement Agreements. (2018). Tremblay, Mark ; Teltser, Keith ; Bibler, Andrew J.
    In: Department of Economics Working Papers.
    RePEc:mcm:deptwp:2018-06.

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14. Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising. (2018). d'Andria, Diego.
    In: JRC Working Papers on Taxation & Structural Reforms.
    RePEc:ipt:taxref:201809.

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15. The Economic Effects of the Tax Reform: Dynamic Input-output Model Approach. (2018). Li, Jian-Fa ; Hong, Cheng-Yih ; Hsu, Chen-Jung.
    In: International Journal of Economics and Financial Issues.
    RePEc:eco:journ1:2018-04-18.

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16. Nexus Tax Laws and Economies of Density in E-Commerce: A Study of Amazon’s Fulfillment Center Network. (2017). Newberry, Peter ; Seim, Katja ; Houde, Jean-Franois.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:23361.

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17. Smartphone Diffusion and Consumer Price Comparison Shopping Behavior: Implications for the Marketplace Fairness Act. (2016). Simonson, Robert ; Tuomala, Matthew ; Li, Ishuan ; Babajanova, Guncha .
    In: Economics Bulletin.
    RePEc:ebl:ecbull:eb-15-00707.

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18. The State-Level Impacts of Enforcing Sales Taxes for E-retail Purchases. (2016). Weiler, Stephan ; Cutler, Harvey ; Conroy, Tessa.
    In: Growth and Change.
    RePEc:bla:growch:v:47:y:2016:i:2:p:276-295.

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19. .

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20. A Big Data Approach to Optimal Sales Taxation. (2014). Phillips, Kerk ; Judd, Kenneth ; Evans, Richard ; Bejarano, Jeremy ; Baker, Christian.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:20130.

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21. Can Taxes Shape an Industry? Evidence from the Implementation of the “Amazon Tax”. (2014). Ben-David, Itzhak ; Park, Hoon Suk ; Baugh, Brian.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:20052.

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22. The impact of sales tax on internet and catalog sales: Evidence from a natural experiment. (2014). Tang, Zhulei ; Hu, Yu Jeffrey.
    In: International Journal of Industrial Organization.
    RePEc:eee:indorg:v:32:y:2014:i:c:p:84-90.

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23. A Big Data Approach to Optimal Sales Taxation. (2014). Phillips, Kerk ; Judd, Kenneth ; Evans, Richard ; Bejarano, Jeremy ; Baker, Christian.
    In: BYU Macroeconomics and Computational Laboratory Working Paper Series.
    RePEc:byu:byumcl:201403.

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24. The Inside and Outside Revenue Impact of Regional Gambling Taxes in Spain. (2014). López-Laborda, Julio ; Lopez-Laborda, Julio ; Rodrigo, Fernando ; Leal, Andres .
    In: Growth and Change.
    RePEc:bla:growch:v:45:y:2014:i:1:p:79-97.

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25. Sales Taxes and Internet Commerce. (2014). Levin, Jonathan ; Einav, Liran ; Sundaresan, Neel ; Knoepfle, Dan .
    In: American Economic Review.
    RePEc:aea:aecrev:v:104:y:2014:i:1:p:1-26.

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26. E-Commerce and its effect upon the Retail Industry and Government Revenue. (2013). Gemmell, Norman ; Steel, Will ; Daglish, Toby ; Marriott, Lisa ; Howell, Bronwyn.
    In: Working Paper Series.
    RePEc:vuw:vuwcsr:4333.

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27. E-Commerce and its effect upon the Retail Industry and Government Revenue. (2013). Gemmell, Norman ; Steel, Will ; Daglish, Toby ; Marriott, Lisa ; Howell, Bronwyn.
    In: Working Paper Series.
    RePEc:vuw:vuwcsr:19294.

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28. Sales Taxes and Internet Commerce. (2012). Levin, Jonathan ; Einav, Liran ; Sundaresan, Neel.
    In: Discussion Papers.
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29. Sales Taxes and Internet Commerce. (2012). Levin, Jonathan ; Einav, Liran ; Sundaresan, Neel ; Knoepfle, Dan .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:18018.

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30. Do Ebay Sellers Comply With State Sales Taxes?. (2010). Melnik, Mikhail ; Alm, James.
    In: National Tax Journal.
    RePEc:ntj:journl:v:63:y:2010:i:2:p:215-36.

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31. Cross-Border Shopping: A Survey. (2010). López-Laborda, Julio ; Lopez-Laborda, Julio ; Rodrigo, Fernando ; Leal, Andres .
    In: International Advances in Economic Research.
    RePEc:kap:iaecre:v:16:y:2010:i:2:p:135-148:10.1007/s11294-010-9258-z.

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32. Cross-Border Shopping: A Survey. (2010). Lopez-Laborda, Julio ; Rodrigo, Fernando ; Leal, Andres .
    In: International Advances in Economic Research.
    RePEc:kap:iaecre:v:16:y:2010:i:2:p:135-148.

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33. Prices, taxes and automotive fuel cross-border shopping. (2009). López-Laborda, Julio ; Lopez-Laborda, Julio ; Rodrigo, Fernando ; Leal, Andres .
    In: Energy Economics.
    RePEc:eee:eneeco:v:31:y:2009:i:2:p:225-234.

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34. Internet Purchases, Cross-Border Shopping, and Sales Taxes. (2007). Lee, Jaimin ; Ballard, Charles L..
    In: National Tax Journal.
    RePEc:ntj:journl:v:60:y:2007:i:4:p:711-25.

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