Elektronisk betalingsteknologi og skattekapasitet: Bevis fra Uruguays reform for økonomisk inkludering

Tir 9 mars 2021
Tid: 15:00 Sted: Zoom

Vi er glade for å kunngjøre dette semesterets andre webinar i vår Tax for Development Webinar-serie med Anne Brockmeyer som skal snakke om reformen for økonomisk inkludering i Uruguay.

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

Sammendrag: The idea that the digitization of transactions in an economy might increase government tax capacity has 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 transactions trigger an immediate 50% increase in the number of card transactions and 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 sales constitute less than 30% of total reported sales among firms with a POS can rationalize this finding.

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The Tax for Development Webinar Series er i fellesskap organisert av CMI og SkattJakt-nettverket og har pågående forskning og tiltak for å styrke innenlands mobilisering av inntekter i utviklingsland, med fokus på Afrika sør for Sahara. Du kan lese mer om webseminarserien og registrere deg for de enkelte webinarene HER.

Velkommen!