Social and Behavioral Sciences Commons^™

Welcome To The Amazon: Leading Online Retail From Local Tax Avoidance Into Your Backyard, Sherry Tehrani

Sherry Tehrani

Online sales in the United States have increased by over 250 percent in the last ten years, reaching over 250 billion dollars in 2012.[1] Spearheaded by Amazon.com, Inc. (“Amazon”), online retailers have fed off their competitive advantage of avoiding local sales tax, and have grown to capture roughly 7 percent of the retail market.[2] The juxtaposition of this upsurge of untaxed online sales and our nationwide recession has prompted state governments with crushing deficits to take on the tax loophole.

Local governments across the U.S. have passed legislation to enforce online sales tax collection, referred to as “Amazon …

No Longer The Sleeping Dog, The Fcpa Is Awake And Ready To Bite: Analysis Of The Increased Fcpa Enforcements, The Implications, And Recommendations For Reform, Rouzhna Nayeri

Rouzhna Nayeri

No abstract provided.

The Relevance Of Firm-Size For The Informal Sector, Mohammad Amin

Mohammad Amin

Using newly collected on informal firms in 11 countries in Africa, we explore whether firm-size matters at all for the structure, conduct and performance of the firms. While firm-size is known to be an important attribute of the firms in the formal sector, it is not obvious what the relevance of firm-size is for the informal sector. Informal firms are small, many of them run alone by the owner, and have limited variation in size. Notwithstanding the limited variation in firm-size, our results show that firm-size is highly correlated with a number of firm characteristics such as job growth, labor …

Imports Of Intermediate Inputs And Country Size, Mohammad Amin, Asif Islam

Mohammad Amin

The present paper analyzes the relationship between country size and the use of imported intermediate inputs by firms in 76 developing countries. Recent evidence indicates that the use of imported inputs can have a large positive effect on productivity and growth thus motivating a better understanding of the determinants of imported inputs. Our results confirm that relative to large countries, firms in small countries are both likely to use more imported inputs and a larger share of imported inputs in their total inputs. Interestingly, adjusting for the mean level of imports of inputs and exports of goods in our sample, …