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City Competition for E-Commerce Sales Tax Revenue: Qualitative Evidence on the Politics of Land Fiscalization in California

Laura Schmahmann

Economic Development Quarterly2025https://doi.org/10.1177/08912424251331896article
ABDC B
Weight
0.37

Abstract

This paper explores the impact of the growth in e-commerce and the landmark Wayfair ruling on the politics of land fiscalization in California. Through analysis of city revenue data, the author demonstrates that sales tax revenue for cities with a concentration of e-commerce distribution warehouses has increased substantially since the Wayfair ruling. In California, online retailers, such as Amazon, are required to pay sales tax to a local jurisdiction based on the location of the fulfillment center. Several cities in California have utilized tax incentives to attract e-commerce companies to their jurisdiction. Tension between cities that benefit from these new sales tax regulations and those that feel disadvantaged by it has emerged, raising broader questions regarding regional inequality. Achieving an equitable distribution of sales tax revenue remains a challenge for states with an origin-based local sales tax (such as California) as well as states with a destination-based local sales tax.

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https://doi.org/https://doi.org/10.1177/08912424251331896

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@article{laura2025,
  title        = {{City Competition for E-Commerce Sales Tax Revenue: Qualitative Evidence on the Politics of Land Fiscalization in California}},
  author       = {Laura Schmahmann},
  journal      = {Economic Development Quarterly},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1177/08912424251331896},
}

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City Competition for E-Commerce Sales Tax Revenue: Qualitative Evidence on the Politics of Land Fiscalization in California

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.