Sales Tax: When ‘Animal Farm’ Meets the Metaphysical World of the Internet

First, the researchers conducted this study in close proximity to the introduction of the Amazon Law, looking at a 12-week window in each state. Therefore, the data doesn't factor in the natural lag between the introduction of legislation and a company's response, such as adaptation to new price sensitivities. Indeed, Amazon is investing heavily in a supply chain network that will take some time to implement and will compensate for higher prices with faster delivery.