| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP16891 |
| DP16891 Does going cashless make you tax-rich? Evidence from India's demonetization experiment | |
| Lucie Gadenne; Tushar Nandi; Satadru Das; Ross Warwick | |
| 发表日期 | 2022-01-12 |
| 出版年 | 2022 |
| 语种 | 英语 |
| 摘要 | This paper investigates the effect of electronic payments technology on firms' tax compliance in a large developing economy. We consider India's demonetization policy which, by limiting the availability of cash, led to a large increase in the use of electronic forms of payments. Using administrative data on firms' tax returns and variation in the strength of the demonetization shock across local areas, we find that greater use of electronic payments leads to firms reporting more sales to the tax authorities. This effect is strong enough to explain roughly half of the large (11 %) increase in reported sales observed during demonetization. |
| 主题 | Development Economics ; Public Economics |
| 关键词 | Tax compliance Electronic payments Demonetization |
| URL | https://cepr.org/publications/dp16891 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/545819 |
| 推荐引用方式 GB/T 7714 | Lucie Gadenne,Tushar Nandi,Satadru Das,et al. DP16891 Does going cashless make you tax-rich? Evidence from India's demonetization experiment. 2022. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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