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Digitalization and Tax Compliance Spillovers: Evidence from a VAT E-Invoicing Reform in Peru
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.
Modern Indices for International Economic Diplomacy
Composite indices are used by national and international organisations, as well as governments and corporations, to track various performance aspects of a country's economy and its people, evaluate progress, and engage constructively in policy dialogue; and they have long proven useful as communication tools and inputs into decision-making and policymaking. Modern Indices for International Economic Diplomacy compiles a spectrum of relevant indices for development and well-being used in benchmarking across nations, namely the OECD Better Life Index, the Gini Index, the Gender Equality/Inequality Index, the International Energy Security Risk Index, the Big Mac Index, the Country Risk Index, the Corruption Perceptions Index, and the Global Terrorism Index. The book will be relevant to practitioners, policymakers, researchers, and students interested in the topic of international economic relationships.
Exploring the Adoption of Selected Digital Technologies in Tax Administration
Using cross-country data, this note explores the potential impact of selected digital technologies on tax collection and compliance. The analysis makes use of multi-dimensional International Survey on Revenue Administration, Tax Administration Diagnostic Assessment Tool, and Revenue Administration-Gap Analysis Program (RA-GAP) data with results indicating that digital technologies could help enhance tax collection, but with effects that vary by the type of specific digital service or tools introduced. While the results demonstrate a strong association between digital tax administration operations and improved performance outcomes, the realization of revenue gains is heavily contingent on acc...
Data Envelopment Analysis and Its Applications to Management
Data envelopment analysis (DEA), a non-parametric technique, has emerged as a popular management tool for measuring the performance of a set of entities, known as decision making units. This book, Data Envelopment Analysis and Its Applications to Management, is a collection of contributions from DEA experts from various countries. It covers a wide range of research papers from the theoretical development of DEA to its applications in various sectors such as economy, banking, education, revenue management, sports, branch networks, cities, and live stock production systems. The book is useful for researchers as well as practitioners who intend to apply DEA to their strategic and managerial decisions.
Tango Lessons
From its earliest manifestations on the street corners of nineteenth-century Buenos Aires to its ascendancy as a global cultural form, tango has continually exceeded the confines of the dance floor or the music hall. In Tango Lessons, scholars from Latin America and the United States explore tango's enduring vitality. The interdisciplinary group of contributors—including specialists in dance, music, anthropology, linguistics, literature, film, and fine art—take up a broad range of topics. Among these are the productive tensions between tradition and experimentation in tango nuevo, representations of tango in film and contemporary art, and the role of tango in the imagination of Jorge Luis Borges. Taken together, the essays show that tango provides a kaleidoscopic perspective on Argentina's social, cultural, and intellectual history from the late nineteenth to the early twenty-first centuries. Contributors. Esteban Buch, Oscar Conde, Antonio Gómez, Morgan James Luker, Carolyn Merritt, Marilyn G. Miller, Fernando Rosenberg, Alejandro Susti
Program Report 1995-1996
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Electrifying Mexico
2022 Alfred B. Thomas Book Award, Southeastern Council of Latin American Studies (SECOLAS) 2022 Bolton-Johnson Prize, Conference on Latin American History (CLAH) 2022 Best Book in Non-North American Urban History, Urban History Association (Co-winner) 2023 Honorable Mention, Best Book in the Humanities, Latin American Studies Association Mexico Section Many visitors to Mexico City’s 1886 Electricity Exposition were amazed by their experience of the event, which included magnetic devices, electronic printers, and a banquet of light. It was both technological spectacle and political messaging, for speeches at the event lauded President Porfirio Díaz and bound such progress to his vision of ...
