000			01556nab a2200265 c 4500
999			_c145328 _d145328
003			ES-MaIEF
005			20220207162724.0
007			ta
008			220207t2021 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
245		0	_aBuilding fiscal capacity in developing countries _bevidence on the role of information technology _c Merima Ali, Abdulaziz B. Shifa, Abebe Shimeles and Firew Woldeyes
260			_c2021
500			_aResumen
504			_aBibliografía.
520			_aWeak fiscal capacity is a major challenge in low-income countries. Recently, governments have adopted information technology to modernize tax collection; however, there is little evidence on the impact of such reforms. We narrow this gap using unique administrative firm-level panel data covering all business taxpayers in Ethiopia. We find a robust increase in value-added tax collections and reported sales following the adoption of electronic sales register machines (ESRMs), without decreasing formal employment. These effects are larger among downstream firms. ESRM adoption is also associated with a decrease in entry into downstream sectors.
650		4	_933515 _aCAPACIDAD FISCAL
650			_aIMPUESTOS _947460
650		4	_948197 _aRECAUDACION
650		4	_954025 _aTECNOLOGÍA DE LA INFORMACIÓN
650		4	_947936 _aPAISES EN DESARROLLO
650		4	_943751 _aETIOPIA
700	1		_969526 _aAli, Marima
773	0		_9166495 _oOP 233/2021/3 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _gv. 74, n. 3, September 2021, p. 591-620
942			_cART