Hondroyiannis, George; Papaoikonomou, Dimitrios - In: Journal of Economic Studies 47 (2020) 6, pp. 1281-1306
Purpose: A growing amount of micro-data analyses has highlighted the importance of information trails, such as generated by card transactions, for improving tax compliance. Yet, time series evidence indicating a positive effect of card payments on VAT revenue performance has been scarce. This...