EVADING THE USE TAX ON CROSS-BORDER SALES - PRICING AND WELFARE EFFECTS
成果类型：
Article
署名作者：
TRANDEL, GA
刊物名称：
JOURNAL OF PUBLIC ECONOMICS
ISSN/ISSBN：
0047-2727
DOI：
10.1016/0047-2727(92)90071-M
发表日期：
1992
页码：
313-331
关键词：
摘要：
A use tax is similar to a sales tax, except that it is imposed on purchases made from out-of-state firms. Historically, the use tax has been widely evaded. This paper uses a spatial model to analyze the welfare effects of such evasion. The analysis shows that the ability of consumers to evade the use tax alters their behavior in a way that leads firms to charge lower prices. This reduces the welfare loss created by the sellers' market power, and implies that evasion can increase welfare, even when tax rates are adjusted to offset the effect of evasion on tax revenue.
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