{"type":"script","doc_desc":{"producers":[{"name":"Reyes Retana","abbr":"MRR","affiliation":"World Bank","role":"Junior Data Scientist"}],"prod_date":"2024-01-02","version":"1"},"project_desc":{"title_statement":{"idno":"PP_URY_2023_51-v01","title":"Reproducibility package for Electronic Payment Technology and Tax Compliance: Evidence from Uruguay\u2019s Financial Inclusion Reform","identifiers":[{"type":"DOI","identifier":"https:\/\/doi.org\/10.60572\/zh03-3g29"}]},"authoring_entity":[{"name":"Anne Brockmeyer","email":"abrockmeyer@worldbank.org","affiliation":"World Bank, Institute for Fiscal Studies, University College London and CEPR"},{"name":"Magaly S\u00e1enz Somarriba","affiliation":"World Bank","email":"msaenzsomarriba@worldbank.org"}],"output":[{"type":"Published Paper","title":"Electronic Payment Technology and Tax Compliance: Evidence from Uruguay\u2019s Financial Inclusion Reform","authors":"Anne Brockmeyer and Magaly S\u00e1enz Somarriba","doi":"https:\/\/doi.org\/10.1257\/pol.20220434"}],"datasets":[{"name":"The Global Findex Database","uri":"https:\/\/www.worldbank.org\/en\/publication\/globalfindex\/Data","note":"Located at: PUBLIC_DATA_CODES\/data\/DatabankWide.dta\n\nTo access the data click on the link below, go to country-level data, and download the Stata version. \nSource: World Bank","access_type":"Published with package"},{"uri":"https:\/\/databank.worldbank.org\/source\/world-development-indicators","note":"Located at: PUBLIC_DATA_CODES\/data\/WDI_gdp_pc.csv\nYears: 2011 and 2017\n\nTo get the data you will need to follow the link below and select: Countries: all, period: 2011 and 2017, series: GDP per capita, constant 2015 US$ Unselect everything else. Then download as a CSV file. Unzip it, and discard the smaller of the two resulting CSV files (which is a meta data file). Save the other file under the name WDI_gdp_pc.csv in the data folder. \nSource: World Bank","name":"World Development Indicators Data - GDP per capita","access_type":"Published with package"},{"uri":"https:\/\/www.imf.org\/en\/Publications\/WP\/Issues\/2018\/01\/25\/Shadow-Economies-Around-the-World-What-Did-We-Learn-Over-the-Last-20-Years-45583","note":"Located at: PUBLIC_DATA_CODES\/data\/data_informality.dta\nYear: 2018\n\nThe data is from Table A.1. in the IMF working paper by Schneider and Medina (2018): Shadow economies around the world: What did we learn over the last 20 years? The authors extracted the data from the pdf into a dta file.","name":"IMF Working Papers Data","access_type":"Published with package"},{"uri":"https:\/\/docs.google.com\/forms\/d\/e\/1FAIpQLSdJqJG-3gH2ykI_woUf8Xx4hl47bI_HJTDFM3QZSeNkTM9-Pw\/viewform?embedded=true If this does not work, go this link: https:\/\/cienciassociales.edu.uy\/departamento-de-economia\/investigacion\/encuesta-financiera-de-los-hogares-uruguayos\/ ","access_type":"The data is public but restricted from republishing, hence it is not included in the package.","note":"Located at: PUBLIC_DATA_CODES\/data\/Hogares_ECH_idEFHU.dta and Hogares_EFHU.dta\nYear: 2014\n\nThese data, used to construct Figure D5, panels A and C, can be downloaded in the following link. Go to EFHU 2, and click \u201csolicitor accesso a microdatos\u201d. A form will open that you should fill in and submit. The data will then be sent to the email address you indicate when submitting the form.","name":"Financial Survey of Uruguayan Households Data"},{"uri":"https:\/\/www4.ine.gub.uy\/Anda5\/index.php\/catalog\/42","note":"Located at: PUBLIC_DATA_CODES\/data\/persona.DBF, hogar.DBF and consumos.DBF\nYears: 2005 - 2006\n\nFollow the link below, click on the tab \u201cobtener microdatos\u201d, register as a user, and then enter your account details to enter the protected part of the website. Then download \u201cConjunto de datos de los hogares\u201d, \u201cCaracter\u00edsticas demogr\u00e1ficas de las personas del hogar\u201d and \u201cConsumos\u201d. Unzip the files. You should obtain the files persona.DBF, hogar.DBF and consumos.DBF. Add these to the data folder","access_type":"The data is public but restricted from republishing, hence it is not included in the package.","name":"Uruguay National Household Expenditure and Income Survey"},{"uri":"https:\/\/www.bcra.gob.ar\/PublicacionesEstadisticas\/Cuadros_estandarizados_series_estadisticas.asp","name":"Standardized Tables of Statistical Series","note":"Path: PUBLIC_DATA_CODES\/data\/debser.xls\n\nFollow the link below and select the following options:  Volumen de transacciones, instrumentos de pago, infraestructura del sistema financiero e informaciones por divisi\u00f3n pol\u00edtica.> Medios de pago > Volumen de transacciones e instrumentos de pago, por tipo de dep\u00f3sito y canal. This should download an excel file titled \"debser\". Add this file to the data folder","access_type":"The data is public but restricted from republishing, hence it is not included in the package."},{"name":" Tax Data for Uruguay","note":"As of now, the Uruguayan Tax Administration does not have a formal policy for external data access. Researchers interested in accessing similar data must directly approach the director of the Tax Administration and the head of the economic studies department. Proposals are subject to a thorough review process, potentially involving the Ministry of Finance, and must convincingly justify the business need for access. It should be noted that since March 2020, additional data access for this project has been restricted, and the Tax Administration's policies may be subject to change, potentially influenced by shifts in government. The authors are open to facilitating introductions for researchers who have projects that could justify a business case for data access,  one can contact one of the authors, Magaly S\u00e1enz Somarriba at msaenzsomarriba@worldbank.org. ","access_type":"Confidential and not included in the package. "},{"name":" Tax Data for Costa Rica","access_type":"Confidential and not included in the package. ","note":"The data is securely housed on a World Bank server, accessible only to authorized personnel. It is owned by the Costa Rican Tax Administration, which has not established a formal policy for external data access and has mandated that no microdata be shared with third parties. Any other person wishing to obtain access to the data would need to approach the director of the Tax Administration and present a business case for access. This request may also be subject to review by the Ministry of Finance. The authors are open to facilitating introductions for researchers who have projects that could justify a business case for data access, one can contact one of the authors, Magaly S\u00e1enz Somarriba at msaenzsomarriba@worldbank.org. "}],"reproducibility_status":{"type":"Partially reproducible: this package contains materials to reproduce some of the exhibits from the paper ","note":"The complete reproducibility verification was done through a World Bank server, where the replication team had access to all the data needed to replicate this package. "},"acknowledgment_statement":"We are deeply indebted to the Uruguayan authorities for an outstanding collaboration. We particularly thank Felipe Quintela and Fernando Pelaez at the General Directorate of Taxation, Ariel Cancio and Florencia L\u00f3pez from the Ministry of Economy and Finance, and Martin Vallcorba. We are grateful to La\u00b4\u0131sa Rachter de Sousa Dias for excellent research assistance and to Deeksha Kokas for help with the Findex data. We thank Juliana Londo\u00f1o V\u00e9lez for excellent contributions in the beginning of this project. Marcelo Bergolo, Naomi Feldman, Dirk Foremny, Rafaella Giacomini, Sean Higgins, Michael Keen, Leora Klapper, Dennis Kristensen, Vedanth Nair, Joana Naritomi, Panayiotis Nicolaidis, Eduardo Olaberria, David Phillips, Daniel Prinz, Dorothee Singer, Joel Slemrod, Tavneet Suri, Alisa Tazhitdinova, Javier V\u00b4azquez-Grenno and seminar\/conference participants at the World Bank, NTA, AEA, the Gates Foundation, Chr. Michelsen Institute, IEB Barcelona, the IGC and IFSUCL-STICERD provided helpful comments. The work benefited from funding from the World Bank through the Research Support Budget and from Macroeconomics, Trade and Investment Global Practice; from UK aid from the UK government via the Centre for Tax Analysis in Developing Countries (TaxDev), and from the UKRI through Brockmeyer\u2019s UKRI Future Leaders Fellowship (grant reference MR\/V025058\/1). The findings, interpretations, and conclusions expressed in this work do not necessarily reflect the views of the World Bank, its Board of Executive Directors, or the governments they represent.","production_date":"2024-01","abstract":"Does the digitization of transactions in an economy increase tax compliance? We study the effect of financial incentives on the adoption of electronic payment technology and on tax compliance by firms. Exploiting administrative data and policy variation from Uruguay, we show that i) consumer VAT rebates for credit and debit card transactions trigger an immediate 50% increase in the number of card transactions, ii) firms\u2019 use of card machines increases only on the intensive margin, and iii) tax compliance is unaffected. Endogenous card machine adoption and a low share of card sales in total reported sales can rationalize the findings.","geographic_units":[{"name":"Uruguay","code":"URY","type":"Country"}],"keywords":[{"name":"Credit\/debit card payment"},{"name":"tax compliance"},{"name":"third-party reporting"},{"name":"VAT"}],"topics":[{"vocabulary":"Journal of Economic Literature (JEL)","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","name":"Tax Evasion and Avoidance","id":"H26","parent_id":"H2"},{"vocabulary":"Journal of Economic Literature (JEL)","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","name":"Firm","id":"H32","parent_id":"H3"},{"vocabulary":"Journal of Economic Literature (JEL)","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","name":"Government Policy and Regulation","id":"G18","parent_id":"G1"},{"vocabulary":"Journal of Economic Literature (JEL)","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","name":"Financial Markets \u2022 Saving and Capital Investment \u2022 Corporate Finance and Governance","id":"O16","parent_id":"O1"}],"language":[{"name":"English","code":"EN"}],"software":[{"name":"Stata","version":"17"}],"scripts":[{"title":"Reproducibility package (partial data and code) for Electronic Payment Technology and Tax Compliance: Evidence from Uruguay\u2019s Financial Inclusion Reform","file_name":"PP_URY_2023_51-v01.zip","zip_package":"PP_URY_2023_51-v01.zip","date":"2024-01","description":"The code in this folder generates the tables and figures in the paper Electronic Payment Technology and Tax Compliance:\nEvidence from Uruguay\u2019s Financial Inclusion Reform","dependencies":" All dependencies for the public part of the code are stored in the ado folder. ","notes":"Computational reproducibility verified by Development Impact (DIME) Analytics team, World Bank.","instructions":"See README in the reproducibility package."}],"data_statement":"This study utilizes two types of data, divided into two parts in the reproducibility package. The first part, the Private Part, contains confidential tax data from Uruguay and Costa Rica, focusing on firm-level VAT declarations. This data is accessible only to authorized personnel and is securely stored on a World Bank server. The second part, known as the Public Part, consists of datasets that replicate selected figures from the paper. This includes both included data and publicly available datasets, with specific access instructions provided in the metadata or README file. For any inquiries about the data, one can contact one of the authors, Magaly S\u00e1enz Somarriba at msaenzsomarriba@worldbank.org.","repository_uri":[{"name":"Reproducible Research Repository (World Bank)","uri":"https:\/\/reproducibility.worldbank.org"}],"technology_environment":"\u2022 The public part of the code was reproduced in a computer with the following specifications:\n\u2013 OS: Windows 11 Enterprise\n\u2013 Processor: Intel(R) Core(TM) i5-1145G7 CPU @ 2.60GHz\n\u2013 Memory available: 15.7 GB\n\u2013 Software version: Stata version 17\n\u2022 The private part of the code was reproduced in a private server with the following specifications:\n\u2013 OS: Windows 10 Enterprise\n\u2013 Processor: Intel(R) Xeon (R) CPU @ 2.80GHz\n\u2013 Memory available: 71.1 GB\n\u2013 Software version: Stata version 17","technology_requirements":"The code associated with this project is divided into public and private parts. The public portion of the code can be executed in approximately 2 minutes. The private part, as currently configured with a modified number of bootstrap iterations (as documented in the published version), takes about 8 hours to run. Additionally, the extended version of the private code, which includes the complete set of bootstrap iterations and aligns with the results presented in the paper, requires approximately 3 days for a full run.","reproduction_instructions":"To run the public part of the code the replicator only needs to open the main do file, change the paths, and run the code. ","disclaimer":"The materials in the reproducibility packages are distributed as they were prepared by the staff of the International Bank for Reconstruction and Development\/The World Bank. The findings, interpretations, and conclusions expressed in this event do not necessarily reflect the views of the World Bank, the Executive Directors of the World Bank, or the governments they represent. The World Bank does not guarantee the accuracy of the materials included in the reproducibility package.","license":[{"name":"Modified BSD3","uri":"https:\/\/opensource.org\/license\/bsd-3-clause\/"}],"contacts":[{"email":"msaenzsomarriba@worldbank.org","affiliation":"World Bank","name":"Magaly S\u00e1enz Somarriba"},{"name":"Reproducibility WBG","affiliation":"World Bank","email":"reproducibility@worldbank.org"}]},"tags":[{"tag":"DOI"}],"schematype":"script"}