电子支付技术与税收遵从：来自乌拉圭金融普惠改革的证据
Electronic Payment Technology and Tax Compliance: Evidence from Uruguay’s Financial Inclusion Reform
American Economic Journal: Economic Policy · 2025 · [{"name": "Anne Brockmeyer", "affiliation": ["Institute for Fiscal Studies", "University College London"]}, {"name": "Magaly Saenz Somarriba", "affiliation": ["Inter-American Development Bank"]}]
中文摘要
经济中交易的数字化能否提高税收遵从？我们研究了金融激励对电子支付技术采用及企业税收遵从的影响。利用乌拉圭的行政数据和政策变动，我们发现：(i) 针对信用卡和借记卡交易的消费者增值税返还，使银行卡交易数量立即增加了50%；(ii) 企业对刷卡机的使用仅在集约边际上增加；(iii) 税收遵从未受影响。刷卡机采用的内生性，以及银行卡销售额在报告总销售额中占比较低，可以解释上述发现。(JEL E42, H25, H26, O16)
Abstract
Does the digitization of transactions in an economy increase tax compliance? We study the effect of financial incentives on the adoption of electronic payment technology and on tax compliance by firms. Exploiting administrative data and policy variation from Uruguay, we show that (i) consumer VAT rebates for credit and debit transactions trigger an immediate 50 percent increase in the number of card transactions, (ii) firms’ use of card machines increases only on the intensive margin, and (iii) tax compliance is unaffected. Endogenous card machine adoption and a low share of card sales in total reported sales can rationalize the findings. (JEL E42, H25, H26, O16)