Effects of electronic cash registers on reported revenue

IF 1 4区经济学 Q3 ECONOMICS

International Tax and Public Finance Pub Date : 2024-05-06 DOI:10.1007/s10797-024-09844-x

Per Engström, Johannes Hagen, Alireza Khoshghadam, Andrea Schneider

引用次数: 0

Abstract

We assess the impact of a Swedish regulatory change, which required businesses with any business-to-consumer transactions, whether by cash or card, to use a certified electronic cash register (ECR), on reported revenue. To do this, we use administrative data on the monthly reported revenue of all affected firms and a staggered difference-in-differences approach. Our findings indicate that there was an immediate increase of about 2.7–4.3% in reported revenue following the implementation of a certified ECR. However, the effect was temporary and diminished to zero after just a few months, which indicates that firms found innovative methods to underreport their revenue.

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电子收银机对报告收入的影响

我们评估了瑞典的一项监管改革对报告收入的影响，该改革要求任何企业与消费者之间的交易，无论是现金交易还是刷卡交易，都必须使用经过认证的电子收银机（ECR）。为此，我们使用了所有受影响企业每月报告收入的行政数据，并采用了交错差分法。我们的研究结果表明，实施经认证的电子收银机后，报告收入立即增加了约 2.7-4.3%。然而，这种影响是暂时的，仅仅几个月后就减弱为零，这表明企业找到了创新方法来少报收入。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Tax and Public Finance ECONOMICS-

CiteScore

2.40

自引率

10.00%

发文量

期刊介绍： INTERNATIONAL TAX AND PUBLIC FINANCE publishes outstanding original research, both theoretical and empirical, in all areas of public economics. While the journal has a historical strength in open economy, international, and interjurisdictional issues, we actively encourage high-quality submissions from the breadth of public economics.The special Policy Watch section is designed to facilitate communication between the academic and public policy spheres. This section includes timely, policy-oriented discussions. The goal is to provide a two-way forum in which academic researchers gain insight into current policy priorities and policy-makers can access academic advances in a practical way. INTERNATIONAL TAX AND PUBLIC FINANCE is peer reviewed and published in one volume per year, consisting of six issues, one of which contains papers presented at the annual congress of the International Institute of Public Finance (refereed in the usual way). Officially cited as: Int Tax Public Finance