Resources on this page are categorized based on the following types:
The challenges, opportunities, and priorities in designing effective tax and non-tax revenue payment digitization solutions.
Successful digitization of P2G payments and its widespread adoption by users is achievable - but depends on the alignment of various important factors.
The paper studies the incidence of new mobile money excise duties on the adoption of electronic money.
Mexico has been among the forerunners in tax digitalization, starting in the 1980s when it piloted digital Point of Sale (PoS) registration and invoicing.
This paper suggests pathways forward to help realize these benefits, with specific recommendations.
New Harvard University paper looks at the impact of demonetization on the Indian economy. It finds that, in the near-term, the event led to “temporary reductions in employment, output, and credit.” But “there may be potential longer-term benefits” in several areas, including tax collection.