연구정보
[경제] Does going cashless make you tax-rich? Evidence from India's demonetization experiment
인도 국외연구자료 연구보고서 - CEPR 발간일 : 2022-01-18 등록일 : 2022-02-09 원문링크
This paper investigates the effect of electronic payments technology on firms' tax compliance in a large developing economy. We consider India's demonetization policy which, by limiting the availability of cash, led to a large increase in the use of electronic forms of payments. Using administrative data on firms' tax returns and variation in the strength of the demonetization shock across local areas, we find that greater use of electronic payments leads to firms reporting more sales to the tax authorities. This effect is strong enough to explain roughly half of the large (11 %) increase in reported sales observed during demonetization.
본 페이지에 등재된 자료는 운영기관(KIEP) 및 EMERiCs의 공식적인 입장을 대변하고 있지 않습니다.
| 이전글 | [산업] OECD-FAO Agricultural Outlook (Edition 2013) | 2018-12-28 |
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