Our study uses administrative data on firm-to-firm transactions and quasi-experimental variation in the rollout of electronic invoicing reforms in Peru to study the diffusion of e-invoicing through firm networks and its effect on tax compliance. We find that voluntary e-invoicing adoption is...

Shopping on e-commerce platforms is no longer a new phenomenon. Buying and selling goods on this medium naturally gives rise to cross-border transactions that involve the internet. Due to the size of the population, Chinese e- commerce platforms such as Taobao and T-Mall of Alibaba, and JD.Com...