For example, according to a survey conducted by the LakeWest Group, nearly three quarters of the top 100 retailers have embraced multi channel retailing and that “[o]f retailers who operate websites, 60 percent have at least some integration between store and Web site, and more than half allow returns to cross channel.”35 To confirm this trend, we analyzed the
growth of sales by “pure play” versus “brick and click” retailers in the Internet Retailer 500 list, and found that firms that paid taxes on more than 50 percent of their online sales did indeed grow faster between 2007 and 2008 than firms that paid taxes on less than 50 percent of their online sales.