Cross‐Border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions

Online commerce presents consumers with a convenient way of shopping outside of their local jurisdiction, and this online purchase decision is capable of affecting in significant ways the sales and use tax collections of state governments. However, the actual revenue impact has proven difficult to estimate. There is considerable work that examines the revenue impact of seller compliance with sales taxes. However, there is little work on buyer compliance with use taxes. In this paper, we investigate the potential impact of cross‐border shopping on state use tax liabilities of buyers, using data from the largest online consumer‐to‐consumer and business‐to‐consumer marketplace, eBay.com . We collect our own data on actual cross‐border shopping transactions from eBay, focusing upon a “representative” commodity classification and a “typical” day; these data consist of nearly 21,000 eBay listings generated by roughly 7,000 individual sellers with over 9,000 buyers. These data allow us to examine the extent of actual, not estimated, cross‐border shopping by buyers, and the subsequent potential impact of this cross‐border shopping on state use tax liabilities. Our results indicate that 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 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 quite low, at least at present, typically less than one percent of actual state sales tax revenues.     

Obama Plan May Spur Proliferation

Is President Barack Obama's proposal for zero nuclear weapons realistic? Will it make the world more secure, or more prone to wars since they are no longer unthinkable? To evaluate this bold strategic initiative, we have invited comments from two former US secretaries of state, a former director of the CIA and the former head of the International Atomic Energy Agency who led the hunt for Saddam's non‐existent weapons of mass destruction on the eve of the Iraq war.     

From la guerra sucia to ‘A Gentleman’s Fight’: War,Disappearance and Nation in the 1976–1983 Argentine Dictatorship

Analysing the last Argentine dictatorship in the light of contemporary re‐examinations of war, this article argues that the 1976–1983 dictatorship can be understood as a shift in war(s), from la guerra sucia to the Falklands/Malvinas conflict, from a limitless and unsustainable internal war to a bracketed external war. That external war is shown to be an attempt to re‐found a nation imploding through disappearance. Drawing on the history of disappearance in Argentina reveals that, despite obvious differences, there are many continuities between the dictatorship and other regimes, emphasising the dangers of a politics that encourages a nation ‘re‐malvinizada’.     

The portfolio allocation paradox: An investigation into the nature of a very strong but puzzling relationship

Abstract.  Perhaps the strongest empirical finding in political science is 'Gamson's Law': the near-perfect relationship that exists in parliamentary systems between a coalition party's seat contribution to the government and its quantitative allocation of cabinet portfolios. Nevertheless, doubts remain. What would happen if the salience or importance of the various portfolios was also taken into account? Should it not be the case that payoffs correspond with bargaining power rather than seat contributions? And perhaps most significantly, would addressing these issues produce evidence that the parties designated to form governments extract disproportionately large payoffs for themselves, as predicted by 'proposer' models of bargaining? Utilizing the results of a new expert survey of portfolio salience in 14 Western European countries, the authors of this article explore each of these questions. Their basic finding is that salience-weighted portfolios payoffs overwhelmingly mirror seat contributions, contra proposer models and any other models based on bargaining power. The article concludes with a discussion of the implications for formal models of bargaining.     

Political Influences on Monetary Policy 1914–84

This study examines political, institutional and economic influences on monetary policy in the long run. A monetary policy reaction function is estimated, which focuses principally on the influence of the administration, Congress and the Federal Reserve on outcomes; these influences are estimated together with a variety of economic and political controls. The findings show that partisan control of the White House is particularly important in explaining variations in the growth of the quantity of money over time. Republican control of the White House is associated with tighter money, and Democratic control with looser money, but there are exceptions. Finally, the indirect influence of partisanship on the economic variables in the reaction function suggest that the total effects are stronger than the direct effects alone.