Tax Sensitivity and Home State Preferences in Internet Purchasing
利用内存模块销售数据，研究发现消费者对线下零售商的销售税率敏感，倾向于从邻近州或本州在线商家购买，揭示了避税动机和地理偏好的重要性。
Data on memory modules sales are used to explore aspects of e-retail demand. Aggregate sales are examined in state-level regressions. Discrete choice techniques are used to examine (incomplete) hourly sales data from a price comparison site. We find a strong relationship between e-retail sales to a given state and sales tax rates that apply to purchases from offline retailers, suggesting substantial online-offline substitution and the importance of tax avoidance motives. Geography matters in two ways: consumers prefer purchasing from firms in nearby states and appear to have a separate preference for buying from in-state firms.