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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| Daljnji autori: | , , |
| Format: | Žurnal |
| Jezik: | English |
| Izdano: |
Washington, D.C. :
International Monetary Fund,
2022.
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| Serija: | IMF Working Papers; Working Paper ;
No. 2022/057 |
| Teme: | |
| Online pristup: | Full text available on IMF |