Ván, Bálint; Lovics, Gábor; Tóth, Csaba G.; Szőke, … - 2022
Online cash registers (OCRs) are important tools for reducing the size of the shadow economy. This paper analyzes the impact on reported turnover and tax liability of introducing OCRs in Hungary using a fixed-effects panel and event study model. We identify strong size-related heterogeneity in...