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...
| Tác giả chính: | |
|---|---|
| Tác giả khác: | , , |
| Định dạng: | Tạp chí |
| Ngôn ngữ: | English |
| Được phát hành: |
Washington, D.C. :
International Monetary Fund,
2022.
|
| Loạt: | IMF Working Papers; Working Paper ;
No. 2022/057 |
| Những chủ đề: | |
| Truy cập trực tuyến: | Full text available on IMF |