Arrangement

Brockmeyer (Institute for Fiscal Studies, University College London og Verdsbanken) vil presentere artikkelen "Electronic Payment Technology and Tax Capacity: Evidence from Uruguay's Financial Inclusion Reform".

Samandrag: The idea that the digitization of transactions in an economy might increase government tax capacity blir hatt 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 triggeren til transaction an immediate 50% increase in the number of card anda til transaction 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 salast constitute less than 30% of total reported blir sala among firms with a POS can rationalize this finding.

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