Skip to main content Skip to secondary navigation

Leveling the Playing Field? Tax Collection and Online Purchases

The tax treatment of online purchases has become a frequent topic in public policy debates. The current legal environment effectively makes a large fraction of online retail tax-free, at a time when there is significant pressure on state and local governments to generate tax revenues. In this short essay we explain the current situation and summarize various proposals that are being discussed and their possible economic impact.

Liran Einav
Dan Knoepfle
Jonathan Levin
Publication Date
January, 2013