Can Taxes Shape an Industry? Evidence from the Implementation of the "Amazon Tax"
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Previously circulated as "The 'Amazon Tax': Empirical Evidence from Amazon and Main Street Retailers." We thank the financial institution for providing the data set. We thank Raj Chetty, René Stulz, participants at the Industrial Organization Conference at Tel-Aviv University, the NBER Entrepreneurship and Economic Growth Conference, the NBER Public Economics Conference, the NBER Universities Research Conference, and the AEA Conference for helpful comments. We are grateful for the financial support of the NBER Household Finance Grant. Ben-David’s research is supported by the Dice Center at the Fisher College of Business and by the Neil Klatskin Chair in Finance and Real Estate. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.