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...

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Dettagli Bibliografici
Autore principale: Bellon, Matthieu
Altri autori: Chang, Jillie, Dabla-Norris, Era, Khalid, Salma
Natura: Periodico
Lingua:English
Pubblicazione: Washington, D.C. : International Monetary Fund, 2022.
Serie:IMF Working Papers; Working Paper ; No. 2022/057
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Accesso online:Full text available on IMF

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