The DOI matches its Crossref record; 48 of the 48 references it cites were found in a registry or an index.
Taxes in an e-commerce generation
Overview
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
Claims other papers make about this one
Each is checked against this paper’s own text: does it say what the citing paper says it does?
In the citing paper
“Existing research on cross-border e-commerce mainly focuses on traditional e-commerce elements (Martin et al., 2015; Agrawal and Fox, 2017; Zhang, 2018; Steinhoff et al., 2019).”
From How Live Streaming Features Impact Consumers’ Purchase Intention in the Context of Cross-Border E-Commerce? A Research Based on SOR Theory (2021) · cites this paper as Agrawal and Fox, 2017
Citations
Cites
(2013) · American Economic Review · doi:10.1257/aer.103.5.i · Cited by 15,100
Optimal Taxation and Public Production I: Production Eficiency
Diamond, P. A., & Mirrlees, J. A. (2016) · American Economic Review · Cited by 1,043
American Economic Journal: Economic Policy
Keen, M. (2017) · American Economic Journal Economic Policy · doi:10.1257/pol · Cited by 877
American Economic Journal: Economic Policy
Auerbach, A. J. (2009) · American Economic Review · doi:10.1257/aer.99.2.679 · Cited by 539
Optimal Taxation and Optimal Tax Systems
Slemrod, J. (1990) · Journal of Economic Perspectives · doi:10.1257/jep.4.1.157 · Cited by 503
Optimal Taxation and Public Production: I--Production Efficiency.
Diamond, P. A., & Mirrlees, J. A. (n.d.) · RePEc: Research Papers in Economics · Cited by 465
Tax Competition With Parasitic Tax Havens
Slemrod, J., & Wilson, J. D. (2006) · Journal of Public Economics · doi:10.1016/j.jpubeco.2009.08.004 · Cited by 290
In a World Without Borders: The Impact of Taxes on Internet Commerce
Goolsbee, A. (2000) · The Quarterly Journal of Economics · doi:10.1162/003355300554854 · Cited by 257
In a World Without Borders: The Impact of Taxes on Internet Commerce
Goolsbee, A. (1998) · National Bureau of Economic Research · doi:10.3386/w6863 · Cited by 243
Analysts, T. (1989) · Tax Analysts eBooks · Cited by 225
Research works printed but not linked: 3
- Hellerstein, W., & Gillis, T. H. (2010). The VAT in the European Union. Tax Notes, 127, 461–471.
- Keen, M., & Hellerstein, W. (2010). Interjurisdictional issues in the design of a VAT. Tax Law Review, 63(2), 359–408.
- Wildasin, D. E. (2001). Sales taxation in Kentucky: Problems and prospects. In: D. E. Wildasin, M. T. Childress, M. Hackbart, L. K. Lynch, & C. W. Martie (Eds.), Financing state and local government: Future challenges and opportunities (pp. 27–38). Kentucky Long Term Policy Research Center.
Cited by
Guo, J., Li, Y., Xu, Y., & Zeng, K. (2021) · Frontiers in Psychology · doi:10.3389/fpsyg.2021.767876 · Cited by 196
“Existing research on cross-border e-commerce mainly focuses on traditional e-commerce elements (Martin et al., 2015; Agrawal and Fox, 2017; Zhang, 2018; Steinhoff et al., 2019).”
Background
Metadata
- Authors
- Agrawal, D. R., & Fox, W. F.
- Affiliations
- University of Kentucky (US)
- University of Tennessee at Knoxville (US)
- Corresponding author
- Agrawal, David R.
- ORCID
- Agrawal, David R.
- Venue
- International Tax and Public Finance
- Published
- 2016-09-01
- Volume
- 24
- Issue
- 5
- Pages
- 903-926
- ISSN
- 0927-5940 (ISSN-L)
- 1573-6970
- OpenAlex
- W2507955767
- Cited by
- 64
- References
- 48
- Citations by year
- 2026: 6 · 2025: 3 · 2024: 7 · 2023: 7 · 2022: 10 · 2021: 11 · 2020: 8 · 2019: 4 · 2018: 3 · 2017: 2 · 2016: 1
- FWCI
- 12.19
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- International Tax and Public Finance (publishedVersion)
- RePEc: Research Papers in Economics (submittedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Accounting › Taxation and Legal Issues
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Economic and Fiscal Studies
- Social Sciences › Business, Management and Accounting › Accounting › Corporate Taxation and Avoidance
- Keywords
- e-commerce taxation, destination principle, value added tax, consumption tax, cross-border trade, information reporting, physical presence, United States tax policy
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
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How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Taxes in an e-commerce generation. https://app.cochat.ai/papers/10.1007/s10797-016-9422-3
- The paper
- Agrawal, D. R., & Fox, W. F. (2017). Taxes in an e-commerce generation. International Tax and Public Finance. https://doi.org/10.1007/s10797-016-9422-3
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
