Do eBay Sellers Comply with State Sales Taxes?

The rapid growth in online commerce has harmed state sales tax bases. However, the extent of this base reduction is difficult to estimate. In this paper we collect our own data from eBay.com on a "representative" commodity classification and a "typical" day. Our data consist of nearly twenty-one thousand eBay listings generated by over seven thousand individual sellers with over ninety-three hundred buyers. We find that overall eBay seller compliance is quite low but that compliance by established sellers is significantly higher. Given that established sellers account for the bulk of online commerce, the estimated revenue loss from eBay seller noncompliance may be relatively small.online commerce, sales taxes, nexus, tax evasion

Taxing the "Family" in the Individual Income Tax

In this paper we examine international practices in the ways in which the individual income tax is applied to families, focusing upon country practices in OECD countries. We find that countries differ significantly in their taxation of the family, but that the dominant practice is the choice of the individual rather than the family as the unit of taxation. We also calculate the income tax consequences for "representative" taxpayers across these countries, and find that the differences in taxes between singles and married couples can often be quite large. We conclude that choosing the individual as the tax unit is likely to represent the most equitable approach to income taxation, especially given the increasing complexity of family units in modern societies

Does Online Cross-border Shopping Affect State Use Tax Liabilities?

How does online cross-border shopping affect state use tax liabilities? We collect our own data on actual online cross-border shopping transactions from eBay.com, focusing upon a “representative” commodity classification and a “typical” day. These data allow us to examine the extent of actual online crossborder shopping by buyers, and the subsequent potential impact on state use tax liabilities of buyers. Our results indicate that online cross-border shopping is highly prevalent on eBay, with out-of-state purchases accounting for on average 94 percent of the volume of a state’s online purchase transactions. Even so, given the limited volume of eBay-based transactions relative to total sales transactions, the likely impact of cross-border transactions on state use tax revenue streams is negligible, even if we assume full buyer compliance with state use taxes

Effects of hospital facilities on patient outcomes after cancer surgery: an international, prospective, observational study

Background Early death after cancer surgery is higher in low-income and middle-income countries (LMICs) compared with in high-income countries, yet the impact of facility characteristics on early postoperative outcomes is unknown. The aim of this study was to examine the association between hospital infrastructure, resource availability, and processes on early outcomes after cancer surgery worldwide.Methods A multimethods analysis was performed as part of the GlobalSurg 3 study-a multicentre, international, prospective cohort study of patients who had surgery for breast, colorectal, or gastric cancer. The primary outcomes were 30-day mortality and 30-day major complication rates. Potentially beneficial hospital facilities were identified by variable selection to select those associated with 30-day mortality. Adjusted outcomes were determined using generalised estimating equations to account for patient characteristics and country-income group, with population stratification by hospital.Findings Between April 1, 2018, and April 23, 2019, facility-level data were collected for 9685 patients across 238 hospitals in 66 countries (91 hospitals in 20 high-income countries; 57 hospitals in 19 upper-middle-income countries; and 90 hospitals in 27 low-income to lower-middle-income countries). The availability of five hospital facilities was inversely associated with mortality: ultrasound, CT scanner, critical care unit, opioid analgesia, and oncologist. After adjustment for case-mix and country income group, hospitals with three or fewer of these facilities (62 hospitals, 1294 patients) had higher mortality compared with those with four or five (adjusted odds ratio [OR] 3.85 [95% CI 2.58-5.75]; p<0.0001), with excess mortality predominantly explained by a limited capacity to rescue following the development of major complications (63.0% vs 82.7%; OR 0.35 [0.23-0.53]; p<0.0001). Across LMICs, improvements in hospital facilities would prevent one to three deaths for every 100 patients undergoing surgery for cancer.Interpretation Hospitals with higher levels of infrastructure and resources have better outcomes after cancer surgery, independent of country income. Without urgent strengthening of hospital infrastructure and resources, the reductions in cancer-associated mortality associated with improved access will not be realised

Does a Seller's eCommerce Reputation Matter? Evidence from eBay Auctions

Abstract not available

Sales Taxes and the Decision to Purchase Online

Abstract not available

The Basics of Economics for a Modern Manager

Economics is a unique discipline that incorporates philosophy, history, mathematics, and statistics into its own unique mix that is aimed at making our lives better. Simply put, economics is all about efficiency. Efficiency means getting more out of limited resources whether this is at the level of the individual, firm, or a society. Efficiency is the key to higher productivity of resources, greater returns, and a higher standard of living. Managerial economics is particularly interesting as it unlocks the practical applications of economics. Economics is not just a theoretical discipline, but a practical field that can be applied in any setting where a resource allocation question arises. In this sense, economics is an essential component in business education and decision making. This book assumes a limited background in economics. It emphasizes fundamentals and presents an ideal mix of theory and application. The first section focuses on the traditional microeconomics framework and the second on the basics of macroeconomics. The author is a distinguished researcher and professor with extensive expertise in the field. An illustration of eBay is used to demonstrate the application of basic economic principles to online marketplaces. A brief discussion of the recent economic history of the U.S. and the role of the Federal Reserve help illustrate the complexities of a macroeconomic environment. Editorial Review: This is a well-written and comprehensive overview of the basics of economics, with a unique and interesting illustration of these basic concepts in the area of online commerce. James Alm, Ph.D., Professor of Economics and Department Chair, Economics Department, Tulane University.https://digitalcommons.kennesaw.edu/facbooks2014/1037/thumbnail.jp

Reputation, Information Signals, and Willingness to Pay for Heterogeneous Goods in Online Auctions

In online commerce, a buyer cannot directly examine the product and has to rely heavily on the reliability of the seller. In this setting, the reputation of the seller, together with any other information signals on the quality of the product, can play an important role in determining the buyer's willingness to pay for the good. However, while the impact of reputation on willingness to pay for homogeneous goods has been examined, its impact on heterogeneous goods is largely unknown. This paper examines the effects of the seller's reputation and information signals in online auctions, using U.S. silver Morgan dollar coins in almost uncirculated condition that are sold on eBay. The empirical results indicate that a seller's overall reputation has a positive and statistically significant impact on a buyer's willingness to pay in online auctions, an impact that is larger than for homogeneous goods. The results also indicate that negative comments about a seller have larger, and negative, impact on price