Publication:
Electronic Payment Technology and Tax Compliance: Evidence from Uruguay’s Financial Inclusion Reform

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dc.contributor.authorBrockmeyer, Anne
dc.contributor.authorSáenz Somarriba, Magaly
dc.date.accessioned2022-03-02T18:59:35Z
dc.date.available2022-03-02T18:59:35Z
dc.date.issued2022-02-24
dc.description.abstractDoes the digitization of transactions in an economy increase tax compliance This paper studies the effect of financial incentives on the adoption of electronic payment technology and on tax compliance by firms. Exploiting administrative data and policy variation from Uruguay, the paper shows that i) consumer value-added tax rebates for credit and debit card transactions trigger an immediate 50 percent increase in the number of card transactions, ii) firms' use of card machines increases only on the intensive margin, and iii) tax compliance is unaffected. Endogenous card machine adoption and a low share of card sales in total reported sales can rationalize the findings.en
dc.identifierhttp://documents.worldbank.org/curated/en/559201645710893209/Electronic-Payment-Technology-and-Tax-Compliance-Evidence-from-Uruguay-s-Financial-Inclusion-Reform
dc.identifier.doi10.1596/1813-9450-9947
dc.identifier.urihttps://hdl.handle.net/10986/37055
dc.languageEnglish
dc.publisherWashington, DC: World Bank
dc.relation.ispartofseriesPolicy Research Working Paper; 9947
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectTAX COMPLIANCE
dc.subjectGLOBAL PAYMENT
dc.subjectTAX-INCLUSIVE PRICE
dc.subjectCONSUMER TRANSACTION
dc.subjectPAYMENT METHOD
dc.subjectDEBIT TRANSACTION
dc.subjectTAX AUTHORITY
dc.subjectTAX WITHHOLDING
dc.titleElectronic Payment Technology and Tax Complianceen
dc.title.subtitleEvidence from Uruguay’s Financial Inclusion Reformen
dspace.entity.typePublication
okr.associatedcontenthttps://reproducibility.worldbank.org/index.php/catalog/95 Link to data and reproducibility package
okr.date.disclosure2022-02-24
okr.date.lastmodified2022-02-24T00:00:00Zen
okr.doctypePolicy Research Working Paper
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/559201645710893209/Electronic-Payment-Technology-and-Tax-Compliance-Evidence-from-Uruguay-s-Financial-Inclusion-Reform
okr.guid559201645710893209
okr.identifier.doi10.1596/1813-9450-9947
okr.identifier.externaldocumentum090224b088cfc436_1_0
okr.identifier.internaldocumentum33743420
okr.identifier.reportWPS9947
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/559201645710893209/pdf/Electronic-Payment-Technology-and-Tax-Compliance-Evidence-from-Uruguay-s-Financial-Inclusion-Reform.pdfen
okr.region.administrativeLatin America and Caribbean
okr.region.countryUruguay
okr.topicTax Administration
okr.topicTax Law
okr.topicPublic Sector Economics
okr.topicPublic Finance Decentralization and Poverty Reduction
okr.topicLabor Markets
okr.topicInternational Trade and Trade Rules
okr.topicLaw and Development
okr.topicPublic Sector Development
okr.topicSocial Protections and Labor
okr.unitEFI-LCR-MTI-MacroFiscal (ELCMU)
relation.isSeriesOfPublication26e071dc-b0bf-409c-b982-df2970295c87
relation.isSeriesOfPublication.latestForDiscovery26e071dc-b0bf-409c-b982-df2970295c87
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