G2TT
来源类型Discussion paper
规范类型论文
来源IDDP17097
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
URLhttps://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.
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