Name File Type Size Last Modified
  methodology_docs 10/29/2021 11:35:AM
._ALLids.csv multipart/appledouble 4 KB 10/29/2021 07:25:AM
._GOVS_ID_to_FIPS_Place_Codes_2002.xls multipart/appledouble 4 KB 10/29/2021 07:25:AM
._GOVS_ID_to_FIPS_Place_Codes_2012.xls multipart/appledouble 4 KB 10/29/2021 07:25:AM
._GOVS_to_FIPS_Codes_State_&_County_2007.xls multipart/appledouble 4 KB 10/29/2021 07:25:AM
._GOVS_to_FIPS_Codes_State_&_County_2012.xls multipart/appledouble 4 KB 10/29/2021 07:25:AM
._Glossary_City Finances_1992.doc multipart/appledouble 4 KB 10/29/2021 07:25:AM
._Glossary_County Finances_1992.doc multipart/appledouble 4 KB 10/29/2021 07:25:AM
._Glossary_Govt Finances_1992.doc multipart/appledouble 4 KB 10/29/2021 07:25:AM
._History_CB_Data_on_Govts.pdf multipart/appledouble 4 KB 10/29/2021 07:25:AM
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Project Description

Summary:  View help for Summary This is data and code accompanying the article "The Internet as a Tax Haven?" by David R. Agrawal.

Scope of Project

Subject Terms:  View help for Subject Terms sales tax; Internet; nexus
JEL Classification:  View help for JEL Classification
      H25 Business Taxes and Subsidies including sales and value-added (VAT)
      H71 State and Local Taxation, Subsidies, and Revenue
      H73 State and Local Government; Intergovernmental Relations: Interjurisdictional Differentials and Their Effects
      L81 Retail and Wholesale Trade; e-Commerce
      R50 Regional Government Analysis: General
Geographic Coverage:  View help for Geographic Coverage United States
Universe:  View help for Universe Municipal, county, and state governments in the United States.
Data Type(s):  View help for Data Type(s) aggregate data; census/enumeration data; other


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