法定税负归宿与销售税遵从：来自Wayfair案的证据

中文摘要

本文研究改变法定税负归宿对税收遵从、定价和累进性的影响。最高法院对Wayfair案的裁决赋予美国各州新的权力，可将税收的法定税负归宿从消费者转移至线上及州外零售商，强制由供给方缴纳销售税。利用州级数据，我们发现这一变化使销售税收入增加了7.9%，且增收主要集中在税收遵从标准严格的州。利用条形码级扫描数据，我们发现证据表明税负完全转嫁给了消费者。然而，这些影响具有累进性，改革所增加的应纳税额主要由较高收入家庭承担。

Abstract

This paper studies the compliance, pricing, and progressivity effects of changing statutory incidence. The Wayfair Supreme Court decision granted U.S. states new authority to shift the statutory incidence of taxation from consumers to online and out-of-state retailers, forcing supply-side remittance of the sales tax. With state-level data, we find this increased sales tax revenues by 7.9 percent, concentrated in states with stringent compliance standards. With barcode-level scanner data, we find evidence of full pass-through of the tax to consumers. Effects are progressive however, with the reforms increasing tax liabilities principally for higher-income households.