This study examines the impact of Peru's VAT e-invoicing reform on tax compliance through firm networks. Using administrative data on firm-to-firm transactions, the authors find that the adoption of e-invoicing by one firm in a network leads to a significant increase in the adoption of e-invoicing by other firms in the network. Additionally, the study finds that the adoption of e-invoicing is associated with an increase in tax compliance, as measured by the amount of VAT collected. The authors suggest that the diffusion of e-invoicing through firm networks could be an effective strategy for improving tax compliance in other countries.
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