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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.
This report presents a powerful new demonstration of how digital payments can transform millions of lives for the better.
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.