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Persistent link: https://www.econbiz.de/10013114444
This paper investigates the effect of electronic payments technology on firms’ tax compliance in a large developing … use of electronic forms of payments. Using administrative data on firms’ tax returns and variation in the strength of the … demonetization shock across local areas, we find that greater use of electronic payments leads to firms reporting more sales to the tax …
Persistent link: https://www.econbiz.de/10012802985
forms of payments. Using administrative data on firms' tax returns and variation in the strength of the demonetization shock … across local areas, we find that greater use of electronic payments leads to firms reporting more sales to the tax …
Persistent link: https://www.econbiz.de/10013419188
financial fallout of the COVID-19 crisis: (1) providing social insurance and a social safety net to individuals and families in …
Persistent link: https://www.econbiz.de/10012839295
From the New York Times bestselling author of This Time Is Different, “a fascinating and important book” (Ben Bernanke) about the surprising reasons why paper money lies at the heart of many of the world’s most difficult problemsThe world is drowning in cash—and it’s making us poorer...
Persistent link: https://www.econbiz.de/10014481634
In a simple cash-credit model, I study the effects of the combination of costly tax collection and tax evasion on fiscal and monetary policy for optimal resource allocation. Allowing the informal sector to use cash more intensively than the formal sector, I compute the optimal interest and tax...
Persistent link: https://www.econbiz.de/10003373030
Over millennia, mankind has used hard cash in various forms ranging from shells to gold coins and paper. More recently, cash has become unpopular in political circles, as it effectively restricts states’ power to tax (explicitly or via negative interest rates) or to survey and potentially...
Persistent link: https://www.econbiz.de/10011548098
avoidance, but only when the reporting exposes the firms' tax-sheltering activities to public scrutiny …
Persistent link: https://www.econbiz.de/10012853394
Persistent link: https://www.econbiz.de/10003305745
-level survey data, we document five facts about pass-through across firms, sectors, and over time. We highlight a new channel …
Persistent link: https://www.econbiz.de/10014306740