Technology and tax compliance spillovers : evidence from a VAT e-invoicing reform in Peru
Year of publication: |
2023
|
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Authors: | Bellon, Matthieu ; Dabla-Norris, Era ; Khalid, Salma |
Published in: |
Journal of economic behavior & organization : JEBO. - Amsterdam [u.a.] : Elsevier, ISSN 0167-2681, ZDB-ID 864321-0. - Vol. 212.2023, p. 756-777
|
Subject: | VAT | Firm transaction data | Tax compliance | Technology spillovers | Umsatzsteuer | Sales tax | Steuermoral | Spillover-Effekt | Spillover effect | Peru | Steuervermeidung | Tax avoidance | Technologietransfer | Technology transfer |
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