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- W2617537735 abstract "Abstract The anticipated positive effect of card payments on VAT revenue performance has eluded empirical confirmation. The case of Greece provides a unique study ground, as the imposition of restrictions on cash withdrawals in July 2015 triggered a surge in card payments and in VAT revenue. Applying time-varying coefficient methods to Greek data during 2003q4–2016q2 we find that (i) a 1pp increase in the share of card payments in private consumption results in approximately 1% higher revenue through increased compliance; (ii) lowering the VAT rate can generate revenue gains; (iii) card transactions may facilitate tax buoyancy." @default.
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- W2617537735 date "2017-08-01" @default.
- W2617537735 modified "2023-10-01" @default.
- W2617537735 title "The effect of card payments on VAT revenue: New evidence from Greece" @default.
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- W2617537735 doi "https://doi.org/10.1016/j.econlet.2017.05.009" @default.
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