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...

The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views...

This paper aims to identify the determinants of revenue underreporting and their temporal evolution from a business perspective in formal firms located in an emerging country with high inflation (Argentina). We propose a conceptual model and we estimate it empirically using a logistic regression...

This study analyzed in comparative perspective the social protection systems in South Africa, Argentina and Brazil, highlighting the different levels of existing links between their security policies and labor protection. The study compared the state capacity to implement social policies of...

This study analyzed in comparative perspective the social protection systems in South Africa, Argentina and Brazil, highlighting the different levels of existing links between their security policies and labor protection. The study compared the state capacity to implement social policies of...

This article presents the historical development and the present state of the pension system in Argentina. The two basic Argentina?s pension reforms, taking place in 1994 and 2008, had opposite directions. While the first of them introduced the country to the group of world leaders in...

This paper investigates the effect of changes in payroll taxes on wages and employment in Argentina. The analysis, based on administrative data, focuses on the impact of a series of major changes in payroll taxes which varied across geographical areas. This setup offers two main advantages over...