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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...
Persistent link: https://www.econbiz.de/10013169955
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/10012858318
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/10013285706
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...
Persistent link: https://www.econbiz.de/10013289309
Persistent link: https://www.econbiz.de/10014474441
Using individual level data on task composition at work for 30 advanced and emerging economies, we find that women, on average, perform more routine tasks than men?tasks that are more prone to automation. To quantify the impact on jobs, we relate data on task composition at work to occupation...
Persistent link: https://www.econbiz.de/10012868465
Lockdowns imposed around the world to contain the spread of the COVID-19 pandemic arehaving a differential impact on economic activity and jobs. This paper presents a new indexof the feasibility to work from home to investigate what types of jobs are most at risk. Weestimate that over 97.3...
Persistent link: https://www.econbiz.de/10012828227
Lockdowns imposed around the world to contain the spread of the COVID-19 pandemic are having a differential impact on economic activity and jobs. This paper presents a new index of the feasibility to work from home to investigate what types of jobs are most at risk. We estimate that over 97.3...
Persistent link: https://www.econbiz.de/10012251964
Using individual level data on task composition at work for 30 advanced and emerging economies, we find that women, on average, perform more routine tasks than men?tasks that are more prone to automation. To quantify the impact on jobs, we relate data on task composition at work to occupation...
Persistent link: https://www.econbiz.de/10012021777