Bohne, Albrecht; Koumpias, Antonios M.; Tassi, Annalisa - 2023
This paper explores the connection between the proliferation of cashless, or e-money, payments and value-added tax (VAT …-money usage by 100 percentage points (pp) is associated with a reduction in the VAT gap of 0.3pp or 1.92% of the aggregate VAT … during the COVID-19 public health emergency. We identify a link between mobility restrictions in the European Union and …