Technology and digitalization are transforming economic activity, but tax policies are lagging behind. The development also encompasses a broad shift in value-creation, with less emphasis on physical production and more on soft knowledge/intangibles, notably copyrights, firm-specific processes,...

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 OECD/G20 Base Erosion and Profit Shifting (BEPS) Project laid the foundations of the project to address the tax challenges arising from the digitalisation of the economy with the release of the BEPS Action 1 Report. Since then, the OECD/G20 Inclusive Framework on BEPS has been working on the...

In recent months, France and the United Kingdom have announced new taxes that are designed to target large multinational tech companies. In response, the United States has threatened trade sanctions.This article introduces the larger context of this controversy. The French and UK taxes are...

Digital transformation of public administration creates opportunities for transparency, accountability, efficiency, and better tax collection. Benefits are even more critical considering the coronavirus crisis when millions of people worldwide engage in online solutions. Our research paper...