Brockmeyer (Institute for Fiscal Studies, University College London og Verdensbanken) vil presentere artikkelen "Electronic Payment Technology and Tax Capacity: Evidence from Uruguay's Financial Inclusion Reform".
Sammendrag: The idea that the digitization of transactions in an economy might increase government tax capacity has been prominent in the economic literature and in policy debates. This paper studies the eﬀect of ﬁnancial incentives on the adoption of electronic payment technology by ﬁrms and consumers, and on tax compliance by ﬁrms. Exploiting administrative tax and transaction records and quasi-experimental variation generated by Uruguay’s Financial Inclusion Reform, we present three main ﬁndings.
Consumer VAT rebates for credit/debit card transactions trigger an immediate 50% increase in the number of card transactions and a 20-30% increase in the volume of card transactions. Firms are much less responsive, however, with adoption of point-of-sale terminals (POS) increasing only marginally and only on the intensive margin. Comparing retail firms to wholesale firms in a difference-in-difference design, we find no increase in tax compliance. Endogenous POS adoption and the fact that electronic sales constitute less than 30% of total reported sales among ﬁrms with a POS can rationalize this ﬁnding.
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