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|a Bellon, Matthieu.
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|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.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2022.
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|a 1 online resource (40 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|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.
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|a Mode of access: Internet
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|a Business Taxes and Subsidies
|2 imf
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|a Firm Behavior
|2 imf
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|a Firm Performance
|2 imf
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|a Formal and Informal Sectors
|2 imf
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|a Tax Evasion and Avoidance
|2 imf
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|a Chang, Jillie.
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|a Dabla-Norris, Era.
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|a Khalid, Salma.
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|a IMF Working Papers; Working Paper ;
|v No. 2022/057
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|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
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