Digitalization and Tax Compliance Spillovers: Evidence from a VAT e-Invoicing Reform in Peru
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Cited by:
- Glenn P. Jenkins & Siamand Hesami & Osaid Alshamleh & Anastasiya Yarygina & Carola Pessino, 2023. "A Cost-Benefit Analysis Methodology for Administrative Prefilling of Value-Added Tax Returns: An Application for Chile," Development Discussion Papers 2023-10, JDI Executive Programs.
- Wei, Wei & Song, Yan & Jin, Ruifeng, 2024. "The impact of tax digitalization on corporate salary structures," Finance Research Letters, Elsevier, vol. 64(C).
- Kira Zerwer, 2024. "VAT do you eat? Green consumption taxes and firms' market share," Journal of Agricultural Economics, Wiley Blackwell, vol. 75(2), pages 504-523, June.
- Siamand Hesami & Hatice Jenkins & Glenn P. Jenkins, 2024. "Digital Transformation of Tax Administration and Compliance: A Systematic Literature Review on E-Invoicing and Prefilled Returns," Development Discussion Papers 2023-14, JDI Executive Programs.
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Keywords
VAT; tax compliance; technology spillovers; firm transaction data; transaction data; tax compliance Spillovers; downstream partner; technology adoption spillover; technology spillover; export-oriented firm; Value-added tax; Tax return filing compliance; Spillovers; Positive spillovers; Tax spillovers; Caribbean;All these keywords.
NEP fields
This paper has been announced in the following NEP Reports:- NEP-BEC-2022-04-18 (Business Economics)
- NEP-ICT-2022-04-18 (Information and Communication Technologies)
- NEP-IUE-2022-04-18 (Informal and Underground Economics)
- NEP-PBE-2022-04-18 (Public Economics)
- NEP-PUB-2022-04-18 (Public Finance)
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