An Assessment of the Supreme Court's Ruling in South Dakota V. Wayfair: A Macromarketing Case Study

IF 3.7 4区 管理学 Q2 BUSINESS Journal of Macromarketing Pub Date : 2023-05-25 DOI:10.1177/02761467231171548
R. Adams
{"title":"An Assessment of the Supreme Court's Ruling in South Dakota V. Wayfair: A Macromarketing Case Study","authors":"R. Adams","doi":"10.1177/02761467231171548","DOIUrl":null,"url":null,"abstract":"Years ago Shelby Hunt noted that cromarketing focuses on marketing systems, the impact of marketing systems on society, and the impact and consequences of society on marketing systems. The ruling by the United States Supreme Court enabling states to require remote sellers to collect and remit sales taxes on in-state purchases exemplifies the latter. Imposing a new tax burden on previously untaxed remote sellers has the power to alter the structure of retailing and impact consumer welfare. Responding to “new economic realities,” the Court reversed long-standing precedent requiring that sellers must have a physical presence in the state to be subject to taxation. Proponents viewed this as a major step in restoring lost tax revenues to the states. Critics point to the inconsistency of the Court's ruling with stare decisis, the regressive nature of sales taxes, and recent public policy mandates stemming from the Covid pandemic. Although the Wayfair ruling is now the law and many of the concerns voiced prior to the Court's action seem to have been unfounded, the macromarketing implications remain. The potential impact of public policy on retailing cannot be ignored nor should the regressive nature of an increase in sales taxes on income inequality be overlooked. Additionally, there remain questions of fairness and administration with the ruling. Students of macromarketing should not ignore these issues. The responsibility to examine the impact of society—and the Court—on marketing systems was reinforced years ago by Bartels and Jenkins: “…the goal of marketing is the achievement of entrepreneurial goals in a manner consistent with the best overall interests of society… Macro models represent value judgments made by society for society; by governments in the form of laws, administrative orders, and judicial decisions…and by others who assume the role of advocating what is best for the general welfare.”","PeriodicalId":47896,"journal":{"name":"Journal of Macromarketing","volume":null,"pages":null},"PeriodicalIF":3.7000,"publicationDate":"2023-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Macromarketing","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1177/02761467231171548","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS","Score":null,"Total":0}
引用次数: 0

Abstract

Years ago Shelby Hunt noted that cromarketing focuses on marketing systems, the impact of marketing systems on society, and the impact and consequences of society on marketing systems. The ruling by the United States Supreme Court enabling states to require remote sellers to collect and remit sales taxes on in-state purchases exemplifies the latter. Imposing a new tax burden on previously untaxed remote sellers has the power to alter the structure of retailing and impact consumer welfare. Responding to “new economic realities,” the Court reversed long-standing precedent requiring that sellers must have a physical presence in the state to be subject to taxation. Proponents viewed this as a major step in restoring lost tax revenues to the states. Critics point to the inconsistency of the Court's ruling with stare decisis, the regressive nature of sales taxes, and recent public policy mandates stemming from the Covid pandemic. Although the Wayfair ruling is now the law and many of the concerns voiced prior to the Court's action seem to have been unfounded, the macromarketing implications remain. The potential impact of public policy on retailing cannot be ignored nor should the regressive nature of an increase in sales taxes on income inequality be overlooked. Additionally, there remain questions of fairness and administration with the ruling. Students of macromarketing should not ignore these issues. The responsibility to examine the impact of society—and the Court—on marketing systems was reinforced years ago by Bartels and Jenkins: “…the goal of marketing is the achievement of entrepreneurial goals in a manner consistent with the best overall interests of society… Macro models represent value judgments made by society for society; by governments in the form of laws, administrative orders, and judicial decisions…and by others who assume the role of advocating what is best for the general welfare.”
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
对南达科他州诉Wayfair案最高法院判决的评估:宏观营销案例研究
几年前Shelby Hunt指出,cromarketing关注营销系统,营销系统对社会的影响,以及社会对营销系统的影响和后果。美国最高法院的裁决允许各州要求远程卖家对州内购买的商品征收和缴纳销售税,这就是后者的例证。对以前免税的远程卖家施加新的税收负担,有可能改变零售结构,影响消费者福利。为了应对“新的经济现实”,法院推翻了长期以来的先例,即卖家必须在该州有实体存在才能纳税。支持者认为这是恢复各州税收损失的重要一步。批评者指出,最高法院的裁决与凝视判决不一致,销售税的倒退性质,以及最近新冠肺炎疫情导致的公共政策授权。尽管Wayfair的裁决现在已经成为法律,而且在法院采取行动之前表达的许多担忧似乎都是没有根据的,但宏观营销的影响仍然存在。公共政策对零售业的潜在影响不容忽视,也不应忽视销售税增加对收入不平等的倒退性质。此外,裁决的公正性和管理性仍然存在问题。宏观营销专业的学生不应忽视这些问题。Bartels和Jenkins几年前加强了审查社会和法院对营销系统影响的责任:“……营销的目标是以符合社会最佳整体利益的方式实现创业目标… 宏观模型代表社会对社会的价值判断;政府以法律、行政命令和司法裁决的形式……以及其他人,他们承担着倡导对公众福利最有利的角色。”
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
CiteScore
5.00
自引率
25.80%
发文量
46
期刊介绍: The Journal of Macromarketing is primarily a marketing journal (although it includes a wide range of social science disciplines) that focuses on important societal issues as they are affected by marketing and on how society affects the conduct of marketing. The journal covers macromarketing areas such as marketing and public policy, marketing and development, marketing and the quality of life, and the history of marketing.
期刊最新文献
Refocusing and Futuring Perspectives on AI in Marketing Partnerships as Strategy in Macro-Social Marketing A Transformative Orientation Model for Encouraging Responsible Marketing Actions Visualizing Macomarketing: StoryMaps for the Technology-Infused Classroom Book Review: Community, Economy and COVID-19: Lessons from Multi-Country Analyses of a Global Pandemic by Clifford J. Shultz, II, Don R. Rahtz, M. Joseph Sirgy
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1