It takes the average reader and 40 minutes to read Digitalization and Tax Compliance Spillovers: Evidence from a VAT E-Invoicing Reform in Peru by Mr. Matthieu Bellon
Assuming a reading speed of 250 words per minute. Learn more
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 higher amongst firms with partners who are mandated to adopt e-invoicing, implying positive technology adoption spillovers. Spillovers are stronger from downstream partners and from export-oriented firms. Firms are less likely to continue transacting with a partner who has been mandated into e-invoicing, with the effect only partially reversed if both firms adopt e-invoicing, suggesting that network segmentation may occur. Smaller firms who transact with partners mandated into e-invoicing report 11 percent more sales and pay 17 more VAT in the year that their partner is mandated to adopt e-invoicing, suggesting positive spillovers in tax compliance behavior for this subset of firms.
Digitalization and Tax Compliance Spillovers: Evidence from a VAT E-Invoicing Reform in Peru by Mr. Matthieu Bellon is 40 pages long, and a total of 10,000 words.
This makes it 13% the length of the average book. It also has 12% more words than the average book.
The average oral reading speed is 183 words per minute. This means it takes and 54 minutes to read Digitalization and Tax Compliance Spillovers: Evidence from a VAT E-Invoicing Reform in Peru aloud.
Digitalization and Tax Compliance Spillovers: Evidence from a VAT E-Invoicing Reform in Peru is suitable for students ages 8 and up.
Note that there may be other factors that effect this rating besides length that are not factored in on this page. This may include things like complex language or sensitive topics not suitable for students of certain ages.
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