Showing 1 - 10 of 72
This paper examines the impact of e-invoicing on firm tax compliance and performance using administrative tax data and quasi-experimental variation in the rollout of VAT electronic invoicing in Peru. We find that e-invoicing increases reported firm sales, purchases and value-added by over 5...
Persistent link: https://www.econbiz.de/10012154580
Persistent link: https://www.econbiz.de/10011282716
Persistent link: https://www.econbiz.de/10011282739
Persistent link: https://www.econbiz.de/10010359930
Persistent link: https://www.econbiz.de/10010359935
The paper models international spillovers from a hypothetical drop of China's imports as a result of China's rebalancing of its growth model. A network-based model used in the paper allows capturing higher round network effects of the shock, which are largely unaccounted for in the existing...
Persistent link: https://www.econbiz.de/10011445357
Persistent link: https://www.econbiz.de/10010388593
Persistent link: https://www.econbiz.de/10010388711
Persistent link: https://www.econbiz.de/10010389955
This paper empirically investigates the impact of tariffs when production is organized in global value chains. Using global input-output matrices, we construct four different tariff measures that capture the direct and indirect exposure to tariffs at different stages of the production chain for...
Persistent link: https://www.econbiz.de/10013170052