author = { Bellon, Matthieu AND Chang, Jillie AND Dabla-Norris, Era AND Khalid, Salma AND Paliza, Juan Carlos AND Villena, Pilar },

title = { Digitalization and tax compliance spillovers evidence from a VAT e-invoicing reform in Peru },

publisher = {International Monetary Fund},

isbn = {9798400204876},

keywords = { VAT , tax compliance , technology spillovers , firm transaction data , Business Taxes and Subsidies , Firm Behavior , Firm Performance , Formal and Informal Sectors , Tax Evasion and Avoidance , Graue Literatur },

year = {2022 MAR},

booktitle = {Working paper / International Monetary Fund ; WP/22, 57},

address = { [Washington, D.C.] },

url = { http://slubdd.de/katalog?TN_libero_mab2 }