Does digitalisation in public services reduce tax evasion?
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Cited by:
- Marwin Heinemann & Wojciech Stiller, 2023. "Digitalization and Cross-Border Tax Fraud: Evidence from E-Invoicing in Italy," CESifo Working Paper Series 10227, CESifo.
- Bruno Emmanuel Ongo Nkoa & Jacques Simon Song, 2022. "Les canaux de transmission des effets des TIC sur la mobilisation des recettes fiscales en Afrique," African Development Review, African Development Bank, vol. 34(S1), pages 80-101, July.
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More about this item
Keywords
tax evasion; digitalisation; EU27; panel estimations;All these keywords.
JEL classification:
- C23 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Models with Panel Data; Spatio-temporal Models
- C89 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Other
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
NEP fields
This paper has been announced in the following NEP Reports:- NEP-EEC-2021-04-12 (European Economics)
- NEP-IUE-2021-04-12 (Informal and Underground Economics)
- NEP-PBE-2021-04-12 (Public Economics)
- NEP-PUB-2021-04-12 (Public Finance)
- NEP-TRA-2021-04-12 (Transition Economics)
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