Digitalization and Tax Compliance Spillovers : Evidence from a VAT e-Invoicing Reform in Peru /

Our study uses administrative data on firm-to-firm transactions and quasi- experimental variation in the rollout of electronic invoicing reforms in Peru to study the diffusion of e-invoicing through firm networks and its effect on tax compliance. We find that voluntary e-invoicing adoption is higher...

Повний опис

Бібліографічні деталі
Автор: Bellon, Matthieu
Інші автори: Chang, Jillie, Dabla-Norris, Era, Khalid, Salma
Формат: Журнал
Мова:English
Опубліковано: Washington, D.C. : International Monetary Fund, 2022.
Серія:IMF Working Papers; Working Paper ; No. 2022/057
Предмети:
Онлайн доступ:Full text available on IMF
LEADER 02424cas a2200337 a 4500
001 AALejournalIMF022530
008 230101c9999 xx r poo 0 0eng d
020 |c 20.00 USD 
020 |z 9798400204876 
022 |a 1018-5941 
040 |a BD-DhAAL  |c BD-DhAAL 
100 1 |a Bellon, Matthieu. 
245 1 0 |a Digitalization and Tax Compliance Spillovers :   |b Evidence from a VAT e-Invoicing Reform in Peru /  |c Matthieu Bellon, Jillie Chang, Era Dabla-Norris, Salma Khalid. 
264 1 |a Washington, D.C. :  |b International Monetary Fund,  |c 2022. 
300 |a 1 online resource (40 pages) 
490 1 |a IMF Working Papers 
500 |a <strong>Off-Campus Access:</strong> No User ID or Password Required 
500 |a <strong>On-Campus Access:</strong> No User ID or Password Required 
506 |a Electronic access restricted to authorized BRAC University faculty, staff and students 
520 3 |a Our study uses administrative data on firm-to-firm transactions and quasi- experimental variation in the rollout of electronic invoicing reforms in Peru to study the diffusion of e-invoicing through firm networks and its effect on tax compliance. We find that voluntary e-invoicing adoption is higher amongst firms with partners who are mandated to adopt e-invoicing, implying positive technology adoption spillovers. Spillovers are stronger from downstream partners and from export-oriented firms. Firms are less likely to continue transacting with a partner who has been mandated into e-invoicing, with the effect only partially reversed if both firms adopt e-invoicing, suggesting that network segmentation may occur. Smaller firms who transact with partners mandated into e-invoicing report 11 percent more sales and pay 17 more VAT in the year that their partner is mandated to adopt e-invoicing, suggesting positive spillovers in tax compliance behavior for this subset of firms. 
538 |a Mode of access: Internet 
650 7 |a Business Taxes and Subsidies  |2 imf 
650 7 |a Firm Behavior  |2 imf 
650 7 |a Firm Performance  |2 imf 
650 7 |a Formal and Informal Sectors  |2 imf 
650 7 |a Tax Evasion and Avoidance  |2 imf 
700 1 |a Chang, Jillie. 
700 1 |a Dabla-Norris, Era. 
700 1 |a Khalid, Salma. 
830 0 |a IMF Working Papers; Working Paper ;  |v No. 2022/057 
856 4 0 |z Full text available on IMF  |u http://elibrary.imf.org/view/journals/001/2022/057/001.2022.issue-057-en.xml  |z IMF e-Library