Decline in Transport Costs Decline in Tax Base?: Gauging the Impact of the Wayfair vs South Dakota Ruling

November 8

12:00pm - 2:00pm

Sturm Hall, Room 210, Lang and Lit Seminar Room

The development of e-commerce coupled with a decline in
transport costs has allowed consumers to access a greater
variety of goods often at lower prices. However, as online
shopping became more prominent US states were limited in
their ability to collect tax revenue from purchases made by instate residents from firms without a "physical nexus" within the state. Come discuss the implications of this decision. Presented by Dr. Juan Carlos Lopez.

DATE: November 8, 2019

TIME: 12 to 1:30 p.m.

LOCATION: Sturm Hall, Room 210