Digitalization and tax compliance spillovers : evidence from a VAT e-invoicing reform in Peru
Year of publication: |
2022 MAR
|
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Authors: | Bellon, Matthieu ; Chang, Jillie ; Dabla-Norris, Era ; Khalid, Salma ; Paliza, Juan Carlos ; Villena, Pilar |
Publisher: |
[Washington, D.C.] : International Monetary Fund |
Subject: | VAT | tax compliance | technology spillovers | firm transaction data | Umsatzsteuer | Sales tax | Steuermoral | Tax compliance | Spillover-Effekt | Spillover effect | Peru | Steuervermeidung | Tax avoidance |
Extent: | 1 Online-Ressource (circa 40 Seiten) Illustrationen |
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Series: | IMF working papers. - Washington, DC : IMF, ZDB-ID 2108494-4. - Vol. WP/22, 57 |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
Language: | English |
ISBN: | 979-8-4002-0487-6 |
Other identifiers: | 10.5089/9798400204876.001 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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