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
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“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
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Cited by
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“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
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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.
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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.
