 | Digitalization and Tax Compliance Spillovers: Evidence from a VAT e-Invoicing Reform in Peru Author/Editor: Matthieu Bellon, Era Dabla-Norris, Salma Khalid, Juan Carlos Paliza, Jillie Chang, Pilar Villena. Release Date:March, 2022 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 more...
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| Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru Author/Editor: Matthieu Bellon, Jillie Chang, Era Dabla-Norris, Salma Khalid, Frederico Lima, Enrique Rojas, Pilar Villena. Release Date:November, 2019 This paper examines the impact of e-invoicing on firm tax compliance and performance using administrative tax data and quasi-experimental variation in the rollout of VAT electronic invoicing in Peru. more...
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