Gateway to Think Tanks
来源类型 | Discussion paper |
规范类型 | 论文 |
来源ID | DP17097 |
DP17097 Electronic Payment Technology and Tax Compliance: Evidence from Uruguay's Financial Inclusion Reform | |
Anne Brockmeyer; Magaly Sáenz Somarriba | |
发表日期 | 2022-07-05 |
出版年 | 2022 |
语种 | 英语 |
摘要 | Does the digitization of transactions in an economy increase tax compliance? We study the effect of financial incentives on the adoption of electronic payment technology and on tax compliance by firms. Exploiting administrative data and policy variation from Uruguay, we show that i) consumer VAT rebates for credit and debit card transactions trigger an immediate 50% increase in the number of card transactions, ii) firms' use of card machines increases only on the intensive margin, and iii) tax compliance is unaffected. Endogenous card machine adoption and a low share of card sales in total reported sales can rationalize the findings. |
主题 | Development Economics ; Public Economics |
关键词 | Credit/debit card payment Tax compliance Third-party reporting Vat |
URL | https://cepr.org/publications/dp17097-0 |
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/546524 |
推荐引用方式 GB/T 7714 | Anne Brockmeyer,Magaly Sáenz Somarriba. DP17097 Electronic Payment Technology and Tax Compliance: Evidence from Uruguay's Financial Inclusion Reform. 2022. |
条目包含的文件 | 条目无相关文件。 |
除非特别说明,本系统中所有内容都受版权保护,并保留所有权利。