Can Charging Sales Taxes on Internet Sales Save Brick-and-Mortar Stores?

2020 ◽  
Author(s):  
William Jens ◽  
Jeanne-Claire Patin ◽  
Lonnie Turpin
2003 ◽  
Vol 31 (S4) ◽  
pp. 68-69 ◽  
Author(s):  
Angela Z. Monson ◽  
Jake Pauls ◽  
Michelle Leverett

The advent of sales over the Internet has led to interesting developments in sales tax policy as states attempt to monitor, control, and collect revenue from illusive Internet tobacco vendors. Tobacco sales have been successfully monitored and regulated, to some extent, in convenience stores, grocery stores, and smoke shops, and in most cases sales taxes are collected. The Internet, however, is extremely difficult to regulate. States could use their regulatory powers to ban the sale of products such as tobacco and alcohol over the Internet, but enforcement would be nearly impossible.The issue of enforcement of Internet sales is extremely difficult. Keeping the products out of the wrong hands, under aged children for example, is difficult. Also, it is difficult in terms of tax policy.


2011 ◽  
Vol 15 (1) ◽  
Author(s):  
Kaye McKinzie ◽  
Ken Griffin ◽  
Pat Cantrell ◽  
Vicky Chen

Shoppers have many avenues on where to purchase products, one of which is online. Many online retailers do not apply state and local sales taxes on products they sell, thus allowing them to sell their products cheaper than can be found at local retailers. If the physical presence nexus rule is altered and Internet sales tax is applied for all online transactions, it could potentially change online shopping. The results of a survey of 154 persons are presented, discussing the potential impact of the changing of the physical presence nexus rule and requiring Internet sales tax.


1955 ◽  
Vol 10 (3) ◽  
pp. 188-201
Author(s):  
Arthur H. Adrian
Keyword(s):  

Think India ◽  
2017 ◽  
Vol 20 (3) ◽  
pp. 10-20
Author(s):  
Bodh Raj Sharma

Retailers have ethical responsibilities in their dealings with different stakeholders. All the stakeholders have expectations from retailers and the retailers in obligation to fulfil their expectations in an ethical manner. Retailers have ethical responsibility towards customers, employees, suppliers, financers, competitors, government, and the community as a whole. In fact, some researchers have conceptualised responsibilities of retailers but the in-depth empirical investigation has not yet done. The study empirically examines the ethical responsibilities of brick and mortar retailers towards various stakeholders. The data were obtained from 200 retailers through a self-designed schedule. The exploratory factor analysis extracted ten factors out of various variables representing ethical responsibilities of retailers towards different stakeholders. The results indicate that brick and mortar retailers are moderately ethical towards various stakeholders. The present study will be highly beneficial for the researchers, retailers, customers, regulatory bodies and policy makers for new insights and better regulation.


Author(s):  
Radovan Bačík ◽  
Mária Oleárová ◽  
Martin Rigelský

The development of the Internet and the current technologies have contributed to a significant progress in the consumer shopping process. Today, shopping decisions are more intuitive and much easier to make. E-shops, search engines, customer reviews and other similar tools reduce costs of searching for products or product information, thus boosting the habit of searching for information on the Internet - "Research Shopper Phenomenon" (Verhoef et al. 2007). According to Verhoef et al. (2015), this phenomenon leads to a phenomenon where consumers search for product information using one channel (Internet) and then make a purchase through another channel (brick-and-mortar shop). Heinrich and Thalmair (2013) refer to this effect as the "research online, purchase offline" or "ROPO" effect for short. This phenomenon can also be observed in reverse. Keywords: customer behavior, research online – purchase offline, association analysis


Author(s):  
Rodrigo Cueva ◽  
Guillem Rufian ◽  
Maria Gabriela Valdes

The use of Customer Relationship Managers to foster customers loyalty has become one of the most common business strategies in the past years.  However, CRM solutions do not fill the abundance of happily ever-after relationships that business needs, and each client’s perception is different in the buying process.  Therefore, the experience must be precise, in order to extend the loyalty period of a customer as much as possible. One of the economic sectors in which CRM’s have improved this experience is retailing, where the personalized attention to the customer is a key factor.  However, brick and mortar experiences are not enough to be aware in how environmental changes could affect the industry trends in the long term.  A base unified theoretical framework must be taken into consideration, in order to develop an adaptable model for constructing or implementing CRMs into companies. Thanks to this approximation, the information is complemented, and the outcome will increment the quality in any Marketing/Sales initiative. The goal of this article is to explore the different factors grouped by three main domains within the impact of service quality, from a consumer’s perspective, in both on-line and off-line retailing sector.  Secondly, we plan to go a step further and extract base guidelines about previous analysis for designing CRM’s solutions focused on the loyalty of the customers for a specific retailing sector and its product: Sports Running Shoes.


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