Pilar Villena

Independent

SCHOLARLY PAPERS

1

DOWNLOADS

116

TOTAL CITATIONS

0

Scholarly Papers (1)

1.

Digitalization and Tax Compliance Spillovers: Evidence from a VAT e-Invoicing Reform in Peru

IMF Working Paper No. 2022/057
Number of pages: 40 Posted: 07 Apr 2022
International Monetary Fund (IMF), Independent, International Monetary Fund (IMF), International Monetary Fund (IMF) - Fiscal Affairs Department, Independent and Independent
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Abstract:

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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