000			01612nab a2200253 c 4500
999			_c145712 _d145712
003			ES-MaIEF
005			20220323182029.0
007			ta
008			220323t2022 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969693 _aOkunogbe, Oyebola
245		0	_aTechnology, taxation, and corruption _bevidence from the introduction of electronic tax filing _c by Oyebola Okunogbe and Victor Pouliquen
260			_c2022
500			_aResumen.
504			_aBibliografía.
520			_aMany e-government initiatives introduce technology to improve efficiency and avoid potential human bias. Using experimental variation, we examine the impact of electronic tax filing (to replace in-person submission to tax officials) using data from Tajikistan firms. E-filing reduces the time firms spend on taxes by 40 percent. Further, among firms previously more likely to evade, e-filing doubles taxes paid. Conversely, evidence suggests that e-filing reduces tax payments among firms previously less likely to evade. These firms also pay fewer bribes, as e-filing reduces extortion opportunities. These patterns are consistent with differential treatment of firms by tax officials prior to e-filing.
650		4	_aADMINISTRACION TRIBUTARIA _97307
650		4	_aADMINISTRACIÓN ELECTRÓNICA _962126
650		4	_aDECLARACIONES TRIBUTARIAS _941766
650		4	_aELUSION FISCAL _943410
700	1		_969694 _aPouliquen, Victor
773	0		_9166967 _oOP 2135/2022/1 _tAmerican Economic Journal : Economic Policy _w(IEF)134825 _x 1945-7731 _gv. 14, n. 1, February 2022, p. 341-372
942			_cART