Does the adoption of peer-to-government mobile payments improve tax revenue mobilization in developing countries?

Abdoul-Akim Wandaogo, Fayçal Sawadogo and Jesse Lastunen

No wp-2022-18, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Developing countries need to raise sufficient tax revenue to finance development. Revenue mobilization is often hampered by limited tax compliance, weak institutions, and technical problems with tax collection. One solution to these challenges is person-to-government (P2G) mobile phone payments, adopted in a number of developing countries since the early 2000s. This study assesses the causal effect of P2G adoption on tax revenue using propensity score matching.

Keywords: Mobile money; Tax revenue; Propensity score matching; Developing countries (search for similar items in EconPapers)
Date: 2022
New Economics Papers: this item is included in nep-dev and nep-pay
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Citations: View citations in EconPapers (3)

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