The Disproportionate Sales Tax Compliance Burden on Small- and Medium-Sized Online Businesses After Wayfair

Sales Tax Compliance and Audit Selection

Literature on tax compliance has experienced explosive growth in the past 20 years. Yet the vast majority of this work has focused on individuals and compliance with the personal income tax, rather than company compliance and compliance with other taxes. This paper explores the subject of sales tax audit selection and firm underreporting of statutory sales tax liabilities. The analysis relies o...

Powering the New Supply Chain: Demand Sensing for Small and Medium-Sized Businesses

What Types of Small and Medium-sized Businesses Are Utilizing New Financial Products?

The increased diversification of fund rising methods among small and medium-sized businesses has been a major policy challenge in recent years, and private financial institutions are proactively striving to disseminate new financial technologies. However, this does not necessarily mean that every small and medium-sized business benefits from such technologies. It is difficult to analyze this as...

Small and Medium-Sized Enterprises

This is one of three Issue Briefing Notes produced by a partnership of six sustainable development-oriented non-governmental organizations, including three international organizations and three organizations based in developing countries. The Issue Briefing Notes present a general overview of three issues that deserve particular attention in discussions on the possible development by the Intern...

Innovation in Small and Medium-Sized Enterprises: A Study of Businesses in New South Wales, Australia