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Internet purchases, cross-border shopping, and sales taxes.


by Ballard, Charles L.^Lee, Jaimin
National Tax Journal • Dec, 2007 •

(7.16) (7.19) (4.56) FEMALE -0.146 ** -0.049 ** -0.086

(-2.17) (-2.41) (-1.25) WHITE 0.228 *** 0.302 *** 0.190 ***

(4.05) (10.70) (3.30) MARRIED -0.165 ** -0.076 *** -0.035

(-2.37) (-3.06) (-0.50) FEMALE * MARRIED 0.046 -0.011

(0.50) (-0.12) WHITE * MARRIED 0.058 -0.031

(0.77) (-0.41) FEMALE * WHITE 0.060 0.043

(0.79) (0.56) FEMALE * WHITE * 0.044 0.095 MARRIED

(0.42) (0.89) HIGHGRAD 0.372 *** 0.371 ***

(6.98) (6.91) COLLGRAD 0.361 *** 0.359 ***

(13.83) (13.66) PROGRAD 0.107 *** 0.105 ***

(3.42) (3.36) AGE15 -0.181 *** -0.180 *** -0.647 ***

(-3.05) (-2.98) (-14.63) AGE20 0.094 *** 0.098 *** -0.049

(2.74) (2.84) (-1.42) AGE30 0.151 *** 0.152 *** 0.101 ***

(5.19) (5.23) (3.38) AGE50 -0.163 *** -0.164 *** -0.084 **

(-4.93) (-4.95) (-2.48) AGE60 -0.484 *** -0.488 *** -0.197 ***

(10.90) (10.90) (04.30) NUMCOMP 0.287 *** 0.287 *** 0.203 ***

(18.83) (18.82) (12.53) D2001 1.375 *** 1.374 *** 0.915 ***

(28.06) (27.97) (15.62) Constant -34.768 -34.426 -31.969

(-1.24) (-1.23) (-1.11) Log Pseudolikelihood -20,007.26 -20,007.89 -20,091.16 No. of Uncensored 16,188 16,188 16,188 Observations HOME TAX PRICE 23.725 23.740 23.869

(1.29) (1.29) (1.27) TAXRATIO -3.628 3.618 -5.93

(-0.35) (-0.35) (-0.57) TAXBASE 0.877 0.871 1.232

(0.71) (0.70) (0.99) CPICHANGE 0.009 0.009 0.006

(0.28) (0.28) (0.18) LOGINCOME 0.173 *** 0.173 *** 0.172 ***

(10.50) (10.52) (10.72) FEMALE -0.148 ** -0.129 ** -0.145 **

(-2.35) (-2.08) (-2.28) WHITE 0.136 ** 0.150 *** 0.123 **

(2.42) (2.69) (2.18) MARRIED -0.250 *** -0.232 *** -0.265 ***

(-3.77) (-3.53) (-4.01) FEMALE * MARRIED 0.101 0.093 0.104

(1.18) (1.11) (1.20) WHITE * MARRIED 0.175** 0.164** 0.180**

(2.42) (2.31) (2.49) FEMALE * WHITE 0.046 0.035 0.043

(0.64) (0.50) (0.59) FEMALE * WHITE -0.122 -0.134 -0.123 * MARRIED

(-1.26) (-1.41) (-1.26) HIGHGRAD 0.616 *** 0.616 *** 0.628 ***

(14.86) (14.86) (15.28) COLLGRAD 0.450 *** 0.450 *** 0.460 ***

(17.52) (17.52) (18.30) PROGRAD 0.164 *** 0.163 *** 0.158 ***

(4.76) (4.74) (4.72) AGE15 0.716 *** 0.717 *** 0.717 ***

(13.87) (13.88) (13.89) AGE20 0.334 *** 0.335 *** 0.319 ***

(9.72) (9.74) (9.39) AGE30 0.156 *** 0.156 *** 0.148 ***

(5.43) (5.44) (5.13) AGE50 -0.182 *** -0.182 *** -0.188 ***

(-5.68) (-5.69) (-5.90) AGE60 -0.632 *** -0.632 *** -0.630 ***

(-17.53) (-17.56) (-17.52) NUMCOMP 0.287 *** 0.287 *** 0.281 ***

(16.82) (16.83) (16.61) D2001 1.073 *** 1.072 *** 1.057 ***

(28.64) (28.64) (28.33) Constant -24.672 -24.716 -22.541

(-1.11) (-1.11) (-1.00) Rho 0.626 0.627 -0.43 Number of Observations 22,281 22,281 22,281

Internet-Shopping Equation (Dependent

Variable: SHOP INTERNET)

(4) (5) HOME TAX PRICE 57.517 ** 57.951 **

(2.31) (2.40) TAXRATIO -34.227 ** -30.854 **

(-2.18) (-2.06) TAXBASE 7.011 *** 6.988 ***

(4.03) (4.17) CPICHANGE 0.088 ** 0.094 **

(2.01) (2.19) LOGINCOME 0.088 *** 0.095 ***

(4.32) (4.70) FEMALE -0.120 * -0.104

(-1.75) (-1.52) WHITE 0.206 *** 0.201 ***

(3.56) (3.51) MARRIED -0.067 -0.06

(-0.92) (-0.84) FEMALE * MARRIED 0.044 0.017

(0.45) (0.18) WHITE * MARRIED -0.016 -0.024

(-0.21) (-0.32) FEMALE * WHITE 0.034 0.037

(0.44) (0.47) FEMALE * WHITE * 0.101 0.105 MARRIED

(0.93) (0.98) HIGHGRAD 0.470 *** 0.133 **

(10.88) (2.39) COLLGRAD 0.288 *** 0.220 ***

(10.28) (7.79) PROGRAD 0.042 0.067 **

(1.30) (2.09) AGE15 -0.422 ***

(-7.33) AGE20 -0.030

(-0.86) AGE30 0.077 ***

(2.58) AGE50 -0.099 ***

(-2.91) AGE60 -0.249 ***

(-5.25) NUMCOMP 0.221 ***

(13.14) D2001 1.121 *** 0.973 ***

(18.48) (15.49) Constant -36.241 -35.316

(-1.22) (-1.19) Log Pseudolikelihood -20,100.19 -20,122.41 No. of Uncensored 16,188 16,188 Observations HOME TAX PRICE 23.967 23.328

(1.28) (1.24) TAXRATIO -5.109 -5.711

(-0.49) (-0.55) TAXBASE 1.097 1.189

(0.88) (0.96) CPICHANGE 0.007 0.005

(0.22) (0.17) LOGINCOME 0.177 *** 0.173 ***

(10.94) (10.75) FEMALE -0.146 ** -0.143 **

(-2.30) (-2.25) WHITE 0.129 ** 0.123 **

(2.29) (2.19) MARRIED -0.259 *** -0.261 ***

(-3.91) (-3.95) FEMALE * MARRIED 0.100 0.099

(1.16) (1.15) WHITE * MARRIED 0.178** 0.179**

(2.45) (2.47) FEMALE * WHITE 0.044 0.043

(0.61) (0.59) FEMALE * WHITE -0.124 -0.123 * MARRIED


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COPYRIGHT 2007 National Tax Association Reproduced with permission of the copyright holder. Further reproduction or distribution is prohibited without permission.
Copyright 2007 Gale, Cengage Learning. All rights reserved. Gale Group is a Thomson Corporation Company.
NOTE: All illustrations and photos have been removed from this article.


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