Search Results - subject:"invoicing"

Gerding, Felix; Hartley, Jonathan S. - In: Economics letters 238 (2024), pp. 1-4

Persistent link: https://www.econbiz.de/10015075482

Renminbi rising? : exporters' response to China's currency internationalization

Chowdhry, Sonali - 2024

proposes a novel channel that strongly predicts RMB adoption. This channel exploits information on firms’ invoicing currency … paper shows that invoicing in RMB significantly boosted exports for varieties sold to China. Overall, the findings suggest …

Persistent link: https://www.econbiz.de/10014560741

Illicit financial flows through trade mis-invoicing in india : an empirical analysis of the major commodities involved in mis-invoicing

Tiwari, Praveen; Akhter, Javaid; Chattopadhyay, Saumen - In: South Asian journal of macroeconomics and public finance 11 (2022) 2, pp. 185-216

Persistent link: https://www.econbiz.de/10013384542

Digitalization and Cross-Border Tax Fraud: Evidence from E-Invoicing in Italy

Heinemann, Marwin; Stiller, Wojciech - 2023

The digitalization of transaction processes through tools such as electronic invoicing (e-invoicing) aims to improve … evasion. We analyze the impact of the widely introduced e-invoicing in Italy on cross-border value-added tax fraud. As a proxy … introduction of mandatory e-invoicing, providing an important rationale for the application of this measure by other countries …

Persistent link: https://www.econbiz.de/10014290137

More information, lower price? Access to market-based reference prices and gains in public procurement efficiency

Martinez-Carrrasco, José; Conceição, Otávio Canozzi; … - 2023

The paper examines the impact of providing market-based reference prices on public procurement efficiency in Brazil. Specifically, the study focuses on the State Secretariat of Health (SES) in Rio Grande do Sul and the algorithm developed by the local tax administration to calculate...

Persistent link: https://www.econbiz.de/10014518287