Data and Code for: The Internet as a Tax Haven?
Principal Investigator(s): View help for Principal Investigator(s) David R. Agrawal, University of Kentucky
Version: View help for Version V1
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Project Description
Summary:
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This is data and code accompanying the article "The Internet as a Tax Haven?" by David R. Agrawal.
Scope of Project
Subject Terms:
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sales tax;
Internet;
nexus
JEL Classification:
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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
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:
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United States
Universe:
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Municipal, county, and state governments in the United States.
Data Type(s):
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aggregate data;
census/enumeration data;
other
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