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Berkeley Planning Journal
Over the past twenty years many California cities have substantially increased their reliance on sales tax revenue. The growth of online shopping threatens to undermine this source of revenue, because taxes are not collected for many electronic commerce transactions. More importantly, cities relying heavily upon traditional retail may lose revenue, depending on how the State decides to redistribute taxes from online sales. Alternatives evaluated in this article include, redistribution accordingdoi:10.5070/bp315111522 fatcat:5yvtnzryfrhang44463f6paieq