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Paliza, Juan Carlos:

2022

Title: Digitalization and Tax Compliance Spillovers: Evidence from a VAT e-Invoicing Reform in Peru

Author: Bellon, Matthieu ; Dabla-Norris, Era ; Khalid, Salma ; Paliza, Juan Carlos ; Chang, Jillie ; Villena, Pilar

Series: Working Paper No. 2022/057

Date: March 18, 2022

Subject: Financial sector policy and analysis Positive spillovers Revenue administration Spillovers Tax policy Tax return filing compliance Tax spillovers Taxes Value-added tax