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Making the Paper Trail Paper-less: Tax Compliance and Informality

Chile

Credit: andrewasmith

In 2014, the Chilean government passed a law making E-Billing mandatory for all firms.  The research team plans on traveling to Chile to explore the possibility of looking at the differences on tax compliance between the firms which were first phased into this law with the firms who were phased in at a later date.  If the data obtained allows it, they will also explore the formality and structure of supply chains.

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