NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

The “Amazon Tax”: Empirical Evidence from Amazon and Main Street Retailers

Brian Baugh, Itzhak Ben-David, Hoonsuk Park

NBER Working Paper No. 20052
Issued in April 2014

---- Acknowledgements -----

We thank the financial institution for providing the data set. We thank René Stulz 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.

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