Back Matter

Back Matter

Editor(s):
Sanjeev Gupta, Michael Keen, Alpa Shah, and Genevieve Verdier
Published Date:
November 2017
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Index

A

  • Aadhaar, in India, 259, 287–89, 290n24

  • Absenteeism reduction, 317

  • Adoption, 7

    • blockchain relating to, 187–88, 190–93

    • digital coverage and, 207, 207nn10–11

    • with mobile phone, 207

  • Agriculture, 201, 210–11, 211f, 214–15, 214n19

  • Airbnb, 70, 71f, 75f, 80, 174

  • Amazon, 174

  • Andhra Pradesh, India, 289, 310

  • Anti-poverty programs, 230–31

  • AS theorem. See Atkinson-Stiglitz theorem Atkinson-Stiglitz (AS) theorem, 35–37, 38, 40

  • Audit rates, with pre-population

  • experiments, 122–23

  • Automated jobs, digitalization with, 11

  • Average earning ability, 45

B

  • Banking, in India, 259–60, 260n4

    • credit impact of, 271, 272f

  • Barter, with digitalization, 108–10

  • BASE, 120, 121f, 122f

  • Base Erosion and profit Sharing (BEPS) project, 92, 109, 123

    • Action Plan of, 98

    • concerns with, 97–98, 97n5

    • focus of, 96–97, 96n4

    • profit shifting with, 14, 97–99, 104

    • proposals of, 97

    • tax competition with, 40, 98–99, 104

  • Behavior, of compliance, 127

  • Behavioral implications, of digital tax administration, 113

  • Benefit coverage expansion, 5

  • Benefits, of digitalized government payments

    • absenteeism reduction, 317

    • broader use, 316, 318–19

    • digital trail, 319

    • financial inclusion, 318

    • government service delivery improvement, 316, 317–18

    • poorer household focus, 317

    • productivity boost, 319–20

    • subsidy reduction, 318

    • tax enforcement, 316, 319–20

  • Benefits, of digital technologies

    • better service with, 210

    • cost reduction with, 208–9

    • with digital data collection, 209

    • from digital revolution, 13, 20

    • with mobile money, 209

    • for mobile phones, 208, 208n13

    • new service providers, 209

    • in remote rural areas, 208, 208n12

  • BEPS. See Base Erosion and profit Sharing project

  • Better Tan Cash Alliance, 279–80, 280n1, 280nn4–5

  • Blockchain

    • adoption benefits, 187–88

    • benefits of, 179–81, 181t

    • Cognitive era and blockchain (2011-present), 176

    • e-Residence, 180

    • in Estonia, 179–80

    • growth of, 183

    • in Kenya, 190–93

    • for multi-party business interactions, 183

    • in Nigeria, 190–93

    • potential benefits of, 179–81, 181t

    • provenance with, 180

    • in South Africa, 190–93

    • technology with, 10, 11, 12, 16

    • transactional fraud relating to, 183

    • workings of, 176–77

    • See also Digital trust, blockchain and Bond issuance, 186

  • Bookkeeping, tax administration for, 4

  • Botswana, 310, 316f

  • Brazil, daily fiscal data

    • access and collection of, 154–56, 154t, 157b

    • applications of, 162–63, 162n10, 163f, 163nn11–12

  • Brazil, government payments in, 306, 307f, 313

  • Businesses

    • multi-party interactions of, 183

    • Peer-to-Peer, 60, 72–74, 84b–86b, 731nn8–19

    • self-employed, 67–69, 68f

    • small, 77

  • Business-level tax of profit, 103

  • Business-rule feature, 176–77, 179

C

  • Capital and labor, treatment of, 75–76, 75nn20–22

  • Capital gains

    • of owners, 103

    • of shareholders, 100, 101

  • Capital income, 28–29

    • data on wealth and, 30–31

    • differing rates for, 42

    • joint taxation of, 46–47, 47nn25–26

    • optimal taxation of, 40–45, 41n19, 44n21

    • positive taxes on, 41

    • residence basis for, 40

    • sources of, 42

    • Synthetic capital income tax, 42, 46n23

  • Cash

    • to electronic payments, 279, 306–7

    • with government payments, 306–7, 306n2, 307f

    • improvement planning for, 165

    • reduction of, with PFM, 283

  • Cash balances, government monitoring of, 163–64

  • Cash payroll issues, 308

  • Categorical targeting, for poverty reduction, 229

  • Central Bank of Kenya, 244, 245b, 247, 256

  • Central Public Procurement Portal, 263

  • Central Statistics Office, 270

  • CFA. See Communaute Financiere Africaine

  • China, government payments in, 306, 307f, 313, 316f

  • Civic education, 202, 214

  • Civic engagement, 210, 211f

  • Cloud computing, 174, 174n2, 182

  • Cognitive applications, to public finance, 179–82

  • Cognitive computing, for revenue collection, 181–82

  • Cognitive computing systems, 174

    • cognitive era and blockchain (2011-present), 176

    • components of, 178

    • description of, 177

    • distributed ledgers relating to, 175, 175n3, 176–77

    • IBM, 178–79, 184–85, 185f

    • programmable era (1950s-present), 175–76

    • tabulating era (1900–70), 175

    • Watson, 178–79

    • workings of, 176–77

  • Cognitive era and blockchain (2011-present), 176

  • Commercial Bank of Africa, 242–43

  • Commission-based approach, of P2P platforms, 60

  • Commodities

    • consumption, 36

    • demands, 36, 37–39

    • leisure, 32, 36–37

    • non-transportable, 38

    • preferences for, 37

  • Commodities taxation, 34

    • differentiation in, 38

    • digitalization and, 37–39

    • linear, 38, 38n14

    • nonlinear, 38, 38n15, 43

    • optimal income and, 35–37, 38, 44

  • Communaute Financiere Africaine (CFA), 186

  • Communications Authority of Kenya, 244, 245b

  • Complementarity, PFM relating to, 282–84, 283nn11–12

  • Complementary institutional reform, 8, 12

  • Compliance, 15

    • behavior of, 127

    • with digital tax administration, 113, 115, 115n6

    • pre-population experiments relating to, 116, 117b, 118–23

    • rates of, 120–22, 121f, 122f

    • ratio, 121f

    • with tax returns, 124

    • See also Taxpayer guidance, for tax compliance

  • Computer hackers, 183

  • Computerization, 1

  • Consumers

    • location of, 103–7

    • as third-party reporters, 32, 51

  • Consumption

    • benefits of, 32, 32n7

    • choices with, 35

    • data on, 29–30, 29n3, 30n4

    • individual, 30

    • value of, 30

  • Consumption commodities, 36

  • Consumption tax, 29, 34n10, 136–37, 136n23

    • progressive, 34–35, 48n27

    • proportional, 34

  • Corporate income tax, 31, 31n6

    • backstop relating to, 39

    • classical, 40

    • debt bias relating to, 40

    • at source, 39, 39nn17–18

    • source-based taxes, 40

    • tax arbitrage with, 40

    • withholding, 39–40

  • Corporate tax system, international, 15

  • CORR, 120, 121f, 122f Corruption, in Kenya, 255, 255f

  • Cost benefit, of PFM, 286, 286n18

  • Cost reduction assumptions, in African economies

    • with blockchain adoption, 190–93

    • with GDP, 190–93, 190n10, 191f, 192f, 193f, 253, 253f

    • with lower rate of inflation, 190–93

    • See also Kenya; Nigeria; South Africa

  • Costs, 50, 78, 153

    • with digitalized government payments, 310–11

    • of digital technologies, 182–83

    • information, 227, 231–32, 231n5

    • reduction of, 208–9

    • of revenue data, in Kenya, 254f

    • transaction, 62–63, 63nn5–6, 114

  • Côte d’Ivoire, 308

  • Countries

    • approach of, to digitalization, 2, 11

    • of destination, 103, 107

    • residence, 93

    • source, 93

    • See also Developing countries

  • Country case studies, with digitalization and PFM, 286–95, 287nn19–20, 288t

    • See also Estonia; Ghana; India; Mexico

  • Criminals, challenges with, 10

  • Currency, payments and, 186

  • Customer-based intangibles, 104–5

  • Cyberattack, 11

  • Cyber-criminals, 183

  • Cybersecurity, 12

D

  • Daily fiscal data

    • conclusion to, 169–70

    • contributions to, 150

    • IT with, 149

    • process of, 149

    • for real-time macroeconomic analysis, 149–50

  • Daily fiscal data, access and collection of

    • for Brazil, 154–56, 154t, 157b, 159, 159f, 162–63, 162n10, 163f, 163nn11–12

    • for Kosovo, 154, 154t, 156, 158, 158f, 159, 159f, 160–61, 161f

    • for Slovenia, 154, 154t, 156, 159, 159f, 164, 164f, 164n13

    • for United States, 154, 154t, 156, 159, 159f, 166–68, 167f

    • VAT revenue case, 155b

  • Daily fiscal data, applications of, 160n8

    • cash planning improvement, 165

    • fiscal surveillance and management, 160–65

    • government cash balances monitoring, 163–64

    • government expenditures monitoring, 162–63, 162n10

    • macro-fiscal analytical work applications, 167–68, 167n16, 168nn17–18

    • monitoring and forecasting real economic activity, 165–66

    • tax revenue monitoring and forecasting, 160–61, 160n9, 161f

  • Daily fiscal data, characteristics of

    • accuracy, 154

    • advantages, 153–54

    • data access and data collected, 154–56, 154t, 155b, 155f

    • fiscal transparency, 154

    • processing, smoothing and, 158–59, 159f

    • relatively low accessibility costs, 153

    • timeliness, 153

    • volatility, noise and, 156–58, 158f

  • Daily fiscal data, generation of

    • FMIS impact, 150–52, 165

    • government bank accounts, consolidation of, 152–53, 153n7

    • TSA impact, 151, 152–53, 153n7, 165

  • Data, 116, 193–94, 209, 254f

    • on capital income and wealth, 30–31

    • consumption of, 29–30, 29n3, 30n4

    • cross-border linking of, 31

    • daily fiscal data, 149–50, 169–70

    • daily fiscal data, generation of, 150–53, 153n7, 165

    • for digitalized government payments, 314–15

    • fiscal, 6, 16

    • P2P platforms as recorders of, 71–72

    • See also Daily fiscal data, access and collection of; Daily fiscal data, applications of; Daily fiscal data, characteristics of

  • Dataset linkage, with policy innovation, 135–36

  • Debt bias, 40

  • De-duplicated system, in

  • Ghana, 294, 294n32

  • De minimus tax, 77

  • Demonetization, tax collection impact of

    • long-term, 270–71, 271n10, 272f

    • short-term, 268–70, 268t, 269f, 269t, 270f

  • Demonetization decision, in India, 267b, 274

    • bank credit impact, 271, 272f

    • consequences of, 267

    • digitalization impact with, 273, 273f

    • rank with, 266, 266n9

    • reasons for, 266

    • survey relating to, 267

    • unaccounted income impact with, 271–73

  • De-risking, 283, 283n14

  • Design

    • of fiscal policy, 1

    • tax, 27, 32–50, 242–44, 250–55

    • for taxpayer guidance experiments, 124n13, 125–28

    • See also Tax design, digitalization and

  • Destination, 109

    • import taxation with, 106

    • location, 103, 103nn15–16, 104–5

    • R&D relating to, 98, 104, 105

    • in several countries, 103, 107

    • as source of profit, 104–5

    • tax based on, 104–6, 106nn17–19

  • Destination-based cash flow tax, 106, 109

  • Developing countries

    • digital technologies in, 201–2

    • GDP in, 279, 306, 313–14, 319

    • government payments in, 306, 307f, 313, 315, 316, 316f

  • Developing economies, 83b, 305–7, 305n1

  • Digital coverage, adoption and, 207, 207nn10–11

  • Digital data collection, benefits of, 209

  • Digital disruption, 174

  • Digital divide, 261

  • Digital economy challenges, in India, 265

  • Digital experimentation engagement, 194

  • Digital Financial System, in Kenya, 243, 243b, 246, 252, 254, 256–57

  • Digital Five, 202–3, 203n3

  • Digital inclusion, challenges with, 7–8

  • Digital India, 262, 262n5

  • Digital interventions, for taxpayer compliance, 15

  • Digitalization, 1, 1n1

    • with automated jobs, 11

    • barter with, 108–10

    • benefits of, 26

    • better information with, 2–3, 28, 50–52

    • challenges of, 2

    • commodity taxation and, 37–39

    • constraints of, 18

    • countries approach to, 2, 11

    • demonetization impacted by, 273, 273f

    • dual-income-tax system with, 42

    • electronic, payments with, 281b

    • future direction of, 298–99

    • high-level leadership with, 296

    • impact of, 9

    • India, consequences of, 259, 261–66, 274–75

    • integrated, comprehensive approach to, 296–98

    • international registers linked by, 31

    • interoperability of, 297, 297n36

    • optimal commodity taxes and, 38

    • with policy innovation, 135–36, 135n22

    • with political economy, norms, institutions, 233

    • public and private sectors affected by, 27

    • public finance reshaping with, 2–6

    • public finances and PFM, 15–16, 19, 279, 295, 298, 299

    • regulatory requirements for, 297

    • risks of, 298

    • single-platform approach, 10

    • tax policy and, 133

    • AS theorem relating to, 36–37, 38, 40

    • See also India, digitalization in; Kenya, digitalization in

  • Digitalization, for international corporate tax reform

    • in all sectors of economy, 91

    • alternate approaches for, 97–107

    • concerns with, 91–92, 94–95, 97–99

    • conclusion to, 110–11

    • consequences of, 94–95

    • contributions of, 95–96

    • diverted profits tax, 92

    • double taxation, 93

    • effects of, 94–97

    • equalization levy, 92

    • example of, 93–94, 94n3

    • free usage, 108–10

    • Google Tax, 92

    • home bias relating to, 96

    • international corporate tax regime relating to, 93–97

    • issues for, 107–10

    • location, of consumers relating to, 103–7

    • location, of shareholders relating to, 99–103, 99n8

    • OECD BEPS project, 92, 96–97, 104, 109, 123

    • with residence countries, 93

    • with source countries, 93

    • subsidiaries relating to, 94, 95

    • two-sided markets, 63n7, 107–8

  • Digitalized government payments

    • benefits of, 316–20

    • cash relating to, 306–7, 306n2, 307f

    • conclusion to, 320–21

    • cost savings with, 310–11

    • data relating to, 314–15

    • in developing economies, 83b, 305–7, 305n1

    • fraud reduction with, 310, 311t

    • GDP relating to, 315–16, 316f

    • methodology for valuation of, 308–14, 311t

    • reduction of leakage about, 308–10, 311t, 315

    • results of, 315–16, 315n5, 317f savings sources for, 309t

    • for Social Security, 307

    • value of, 305–7, 306n1, 315–16, 315n5, 316f

  • Digital monitoring, 212

  • Digital platform, 14

  • Digital public service provision, for education, 210–12, 211f

  • Digital revolution, 2, 8, 10

    • development of, 11–12, 12n11

    • implications of, 230–35

    • potential benefit from, 13, 20

    • for tax policy and enforcement, 13–14

  • Digital revolution, implications of, 20

    • anti-poverty programs, 230–31

    • information costs, 231–32, 231n5

    • marginal tax rates, 232

    • political economy, norms, institutions, 233–35, 233n6

  • Digital tax administration

    • advancing of, 114

    • behavioral implications of, 113

    • benefits to, 113, 113n1

    • compliance with, 113, 115, 115n6

    • conclusion to, 139–40

    • lower transaction costs with, 114

    • online, 113–14, 113n4

    • pre-population, 113, 113n3

    • taxpayer guidance: popup or paper, 113–15

  • Digital tax administration, experiments with, 113n1, 113n4

    • online assistance, 115

    • on pre-population issues, 115–24, 115n8

  • Digital technologies

    • benefits of, 13, 20, 208–10, 208n12, 208n13

  • Digital technologies, for government

    • costs and challenges of, 182–83

    • legal framework for, 183–84

    • with privacy, 184

    • with sequencing, 184–85

  • Digital technologies, for public service provision, 201n1, 231

    • access and usability of, 202

    • with agriculture, 201, 210–11, 211f, 214–15, 214n19

    • with civic education, 202, 214

    • in developing countries, 201–2

    • digital coverage and adoption, 207, 207nn10–11

    • economic development with, 203–6

    • with education, 202, 212, 212nn217–18

    • forward with, 218

    • with health, 202, 210–11, 211f, 215–16

    • impact of, 202

    • with mobile phone technology, 2, 17, 201

    • opportunities for, 218

    • potential benefits of, 207–10

    • potential pitfalls for, 216–18

    • practice and evidence with, 210–16, 210nn14–15, 211f, 211n16

    • with social protection, 202, 213–14

  • Digital trails, 9–10, 319

  • Digital trust

    • cloud computing and, 174, 174n2, 182

    • conclusion to, 195–96

    • cost reduction assumptions, in three African economies, 190–93

    • friction reduction, 173, 174

    • industry applications, for other governments, 185–87

    • introduction to, 173

    • recommendations, for government, 193–94

    • with technological advances, 174

    • transportation and handling expenses, 188–90, 189n9

  • Digital trust, blockchain and, 173, 173n1

    • adoption benefits, 187–88

    • business-rule feature of, 176–77, 179

    • cognitive applications, to public finance, 179–82

    • cognitive computing, for revenue collection, 181–82

    • cognitive computing systems, 174–79, 175n3, 184–85, 185f

    • digital technologies, for government, 182–85

  • Direct Benefit Transfer system, 262–63, 266, 274

  • Distributed ledgers, 175, 175n3, 176–77

  • Distributional objectives pursuit, 1

  • Diverted profits tax, 92

  • Dividends

    • of owners, 103

    • of shareholders, 101

  • Domestic Tax Department, in Kenya, 247

  • Double taxation, 93

  • Dual-income-tax system, 41, 42, 43

  • Dubai Customs, 187

E

  • Earning ability, 33–34, 36–37, 45, 48

  • eCFA, 186

  • Economic case study, in India, 18–19

  • Economic development, with public service provision

    • challenge of, 203–5, 203nn4–5

    • with education, 204

    • with employment, 205, 205n8

    • information constraints relating to, 206

    • with infrastructure, 203, 204, 204n6

    • limitation of, 204

    • market failures relating to, 202, 205–6, 206n9

    • with social protection programs, 204–5, 204n7

    • studies about, 203

    • with transportation, 203

  • Economic experiments, 117b

  • Economic impact, of P2P activities, 72

  • Economics

    • outcomes of, 25–26, 28

    • welfare, 33

  • Economic Survey, of 2016–17, 271–72

  • Economic Survey 2016, 252

  • Economics, 188, 188n8

    • developing, 83b, 305–7, 305n1

    • government stabilization of, 1

    • in Kenya, 191–93

    • in Nigeria, 190–93

    • P2P activities and development of, 83b

    • in South Africa, 190–93

  • ECUs. See Experimental currency rates

  • e-District Mission Mode Project, 265

  • Education, 214

    • with digital public service provision, 210–12, 211f

    • digital technologies for, 202, 212, 212nn17–18

    • with economic development, 204

  • e-governance, 262, 264–65, 274

  • Electronic digitalization, payments with, 281b

  • Electronic fling, 3

  • Electronic know-your-customer procedures, 288

  • Electronic payments

    • cash to, 279, 306–7

    • information about, 32

  • Electronic tracking, tax administration for, 3–4

  • Electronic transaction systems, 34

  • Empirical results, of P2P economy, 65–67, 65n10, 67n11

  • Employees, P2P activities of, 67–69, 68f, 69n13

  • Employment, with economic development, 205, 205n8

  • Employment guarantee schemes, 228

  • Enforcement. See Tax enforcement

  • e-Panchayat, 265

  • Equalization levy, 92

  • Equity-efficiency trade-off, 32, 35, 36

    • alleviation of, 26–27, 26n1, 34, 34n9

    • improvement of, 51

  • e-Residence, 180

  • Error reduction, with policy innovation, 134

  • Estonia

    • blockchain in, 179–80

    • case study on, 280, 287, 292–93, 293nn29–31, 295

  • European Commission Expert Group on Taxation of the Digital Economy, 91

  • Everledger, 180

  • Expenditure savings, 309t

  • Experimental currency rates (ECUs), 126

  • Experiments

    • with digital tax administration, 113n1, 113n4, 115–24, 115n8

    • economic, 117b

    • natural, 119

    • See also Pre-population experiments; Taxpayer guidance experiments

  • Externalities, correcting for, 70–71, 71n16, 83b

  • e-Zwich payment system, in Ghana, 294–95, 295n34, 296

F

  • Facebook, 108

  • Fair Price Shop, 289

  • Finance. See Public finance, reshaping of

  • Financial Action Task Force, 283

  • Financial inclusion, 318

  • Financial institutions, as third-party reporters, 31–32, 51

  • Financial Intelligence Unit, 264

  • Financial Management Information Systems (FMIS), 165

    • general ledger with, 151

    • government coverage with, 151–52, 152n3

    • investment level with, 151, 151n2

    • public accounting systems with, 152, 152n4

    • reporting with, 152, 152nn5–6

    • World Bank relating to, 151

  • Financial services, 210, 211f

  • Fine targeting, for poverty reduction, 227–28, 229, 232, 233

  • Fiscal data, 6, 16

  • Fiscal management innovations, 12, 15–17

  • Fiscal Monitor, 314

  • Fiscal policy

    • design and implementation of, 1

    • effectiveness of, 1, 2

    • in India, 259, 261–62

  • Fiscal surveillance and

  • management, 160–65

  • Flat-tax rate, 78

  • FMIS implementation, 284–86, 284nn15–17, 285b Foreign Account Tax Compliance Act, 102

  • Form 1099-MISC, 79

  • Form 1099-OID, 79

  • Foster-Greer-Torbecke class of poverty indices, 226

  • Fraud, 5, 8–9, 183, 310, 311t Free usage, with digitalization, 108–10

  • Fuel subsidies, in India, 290

  • Fundamental limits, challenges of, 10–11

G

  • GDP

    • in developing countries, 279, 306, 313–14, 319

    • digitalizing government payments relating to, 315–16, 316f

    • in India, 266, 268, 268t, 269t, 270–71

    • in Kenya, 190–93, 190n10, 191f, 192f, 193f, 253, 253f

    • in Nigeria, 190n10, 191–93, 191f, 192f, 193f

    • in South Africa, 190–93, 190n10, 191f, 192f, 193f

  • General ledger, with FMIS, 151

  • Ghana case study, 280, 293

    • challenges with, 295–96, 297–98

    • de-duplicated system in, 294, 294n32

    • e-Zwich payment system in, 294–95, 295n34, 296

  • Ghosts, 134

  • Global financing, 186–87

  • Globally standardized data models, 193–94

  • Global supply chain, 187

  • Global transparency, tax administration for, 2

  • Goods and Services Tax (GST), 75, 264

  • Google, 108

  • Google Tax, 92

  • Government

    • bank accounts consolidation of, 152–53, 153n7

    • digital technologies for, 182–85

    • economic outcomes verified by, 25–26, 28

    • FMIS coverage for, 151–52, 152n3

    • income redistribution by, 25, 26, 32–35

    • industry applications for, 185–87

    • initiatives of, in India, 265–66

    • response, to digitalization, in India, 262–65

    • revenue raised by, 25

    • role of, in digitalization of Kenya, 244–46, 245b

    • service delivery improvement in, 316, 317–18

    • stabilization of economy by, 1

    • technologies adoption of, 7

    • See also Digitalized government payments

  • Government digitalization integration

    • accelerators to, 280, 280nn2–3

    • cash, to electronic payments, 279, 306–7

    • challenges of, 295–99

    • conclusion to, 299

    • country cases relating to, 286–95

    • in Estonia, 280

    • in Ghana, 280

    • in India, 280

    • in Mexico, 280

    • slow progress with, 279–80

  • Government e-Marketplace, 263

  • Government monitoring

    • of cash balances, 163–64

    • of expenditures, 162–63, 162n10

  • Government payments, 261, 262–63

    • cash with, 306–7, 306n2, 307f

    • in developing countries, 306, 307f, 313, 315, 316, 316f

  • Government recommendations

    • digital experimentation engagement, 194

    • standardize data models nationally and globally, 193–94

    • standardize process models, 194

  • Government technology adoption, 7

  • Gross value-added (GVA), 268, 269t, 270

  • Group of Twenty, 102, 280

  • Growth and classification, of P2P activities, 67–69, 69n12

  • GSMA m-Health deployment tracker, 210, 210n14

  • GST. See Goods and services tax; Goods and Services tax

  • GVA. See Gross value-added

H

  • Haiti, 311, 313

    • Haver Analytics, 314

    • Health, 202, 210–11, 211f, 215–16

    • High-frequency fiscal data availability, 6

    • High Level Principles for Digital Financial Inclusion, 280

    • HM Revenue and Customs (HMRC), 114, 116, 124, 124n11, 127, 133

    • Home bias, 96

    • Home ownership, 31

    • Honduras, 310

    • Horizontal equity principles, 46

    • Hyperledger, 177

I

  • IBM, 183, 187

    • Ease of Doing Business Project, 184–85, 185f

    • in Kenya, 184–85, 185f

    • Watson, 178–79

  • IBM Global Financing, 186–87

  • Imperfect targeting, for poverty reduction, 227

  • Import taxation, 106

  • Income, 12, 12n10, 271–73

    • corporate income tax, 31, 31n6, 39–40, 391nn7–18

    • household, 47–49

    • labor, 32–34, 45

    • lifetime, 45–46, 46n24

    • misreporting of, 72–73

    • redistribution of, 25, 26, 32–35

    • tax, enforcement of, 35

    • volatility of, 70, 70n15, 77n23

    • See also Capital income

  • India, 286, 295, 313, 316f

    • Aadhaar in, 287–89, 290n24

    • Andhra Pradesh in, 289, 310

    • banking in, 259–60, 260n4, 271, 272f

    • electronic know-your-customer procedures in, 288

    • Fair Price Shop in, 289

    • fuel subsidies in, 290

    • GDP in, 266, 268, 268t, 269t, 270–71

    • government payments in, 306

    • integrated technology projects in, 289

    • Krishna District in, 289–90

    • LPG in, 290–91, 290n23

    • mobile point-of-service devices in, 289

    • National Payments Corporation in, 297

    • reform roll out in, 290–91

    • subsidy, benefit, and pension systems in, 289

    • tax intelligence and enforcements in, 262

    • unaccounted income impact, 271–73

    • Unique Identification Authority of India, 287

  • India, consequences of digitalization in

    • betting too much too soon, 274–75

    • for digital economy challenges, 265

    • for e-governance, 262, 264–65, 274

    • for fiscal policy, 259, 261–62

    • for government initiatives, 265–66

    • for government payments to individuals, 261, 262–63

    • for nontax revenues, 261, 263–64

    • for public procurements, 261, 262

    • for tax collection, 262

  • India, digitalization in, 231

    • conclusion to, 275–76

    • demonetization decision relating to, 266–74

    • digital divide with, 261

    • Digital India, 262, 262n5

    • Direct benefit Transfer system, 262–63, 266, 274

    • economic case study of, 18–19

    • e-District Mission Mode Project with, 265

    • e-Panchayat with, 265

    • Financial Intelligence Unit with, 264

    • Government e-Marketplace, 263

    • government integration of, 280

    • government response to, 262–65

    • GST with, 264

    • initiatives of, 274–75, 274t

    • mobile teledensity, 259, 259nn1–2, 261

    • National Digital Literacy Mission Scheme with, 265, 274

    • PayGov India, 263

    • political economy, norms, institutions in, 233, 233n6

    • Public Financial Management System with, 265

    • status of, 260–61, 261t

    • Welfare of the Poor scheme with, 272

  • India Stack, 296

  • Indirect taxes, 80, 80n25

  • Individual and household income, joint taxation of, 47–49

  • Individual consumption, 30

  • Individual identification, 3

  • Indonesia, government payments in, 306, 307f, 313, 315, 316f

  • Industry applications, for other governments, 185

    • bond issuance, 186

    • currency, payments and, 186

    • global financing, 186–87

    • global supply chain, 187

    • welfare disbursement, 186

  • Inflation

    • in Kenya, 190–93

    • in Nigeria, 190–93

    • in South Africa, 190–93

  • Informal sector, impact on, 251–53

  • Information, 38

    • challenges with, 9–10

    • collection, processing, and dissemination of, 2

    • constraints of, 25–26, 32–33, 206

    • with digitalization, 2–3, 28, 50–52

    • electronic payment, 32

    • exchange of, 29, 31

    • incorrect or incomplete, 116, 118, 122–23

    • opportunities relating to, 2–6

    • sharing of, 2

    • storage capacity for, 2

    • for tax authorities, 2

    • from third-party, 29

    • timely, 2

    • types of, 28–29

  • Information costs

    • of digital revolution, 231–32, 231n5

    • for targeting, for poverty reduction, 227

  • Information technology (IT), 149

  • Integrated Financial Management Information System, 247, 256

  • Integrated financial management information systems, 7, 7n7

  • Integrated Tax Management System, 247

  • Integrated technology projects in India, 289

  • Intellectual properties (IP), 94

  • International corporate tax reform. See Digitalization, for international corporate tax reform

  • International corporate tax regime, 93–97

  • International corporate tax system, 15

  • Internet, benefits of, 207

  • Internet of Tings, 180, 180n6

  • Interoperability, of digitalization, 297, 297n36

  • Intragovernmental payment savings, 309t Intra-household transfers, 48

  • Investment level, with FMIS, 151, 151n2

  • IP. See Intellectual properties

  • IT. See Information technology

  • iTax system, 242, 245, 247–49, 247n2, 248f, 254, 256

J

  • Jaitley, Arun, 266

  • Jointness, in tax systems, 43–45, 44n22

  • Joint taxation

    • of individual and

    • household income, 47–49

    • of labor and capital income, 46–47, 47nn25–26

K

  • Kenya, 182, 188

    • blockchain adoption in, 190–93

    • Central Bank of Kenya in, 244, 245b, 247, 256

    • Communications Authority of Kenya in, 244, 245b

    • corruption in, 255, 255f

    • cost of revenue data, 254f

    • cost reduction assumptions in, 190–93

    • Digital Financial System in, 243, 243b, 246, 252, 254, 256–57

    • Domestic Tax Department in, 247

    • economies in, 191–93

    • GDP in, 190–93, 190n10, 191f, 192f, 193f, 253, 253f

    • IBM project in, 184–85, 185f

    • inflation in, 190–93

    • Integrated Financial Management Information System in, 247, 256

    • Integrated Tax Management System in, 247

    • Kenya National Bureau of Statistics in, 252

    • M-Akiba in, 241, 241n1

    • M-Pesa in, 18, 186, 241–42, 243b, 249, 252, 253, 257

    • Revenue Administration Reforms and Modernization Program in, 245

    • tax effort of, 253f

  • Kenya, digitalization in

    • government role in, 244–46, 245b

    • introduction to, 241

    • with iTax system, 242, 245, 247–49, 247n2, 248f, 254, 256

    • lessons from, 256–57

    • with mobile-phone-based financial services platform, 241

    • progression of, 242–44, 243b, 244f

    • with Simba system, 246b

    • for tax administration, 247–49

    • tax design and revenue administration reforms for, 242–44

  • Kenya, KRA M-Service in, 247, 250f, 256

    • informal sector, impact on, 251–53

    • with new tax categories, 250–51, 251f with pre-iTax KRA

    • reform agenda, 246b reforms and impact of, 242, 249–55

    • revenue administration reforms with, 245–46

    • tax administration, impact on, 253–55, 255f

    • tax design, impact on, 250–55

  • Kenya National Bureau of Statistics, 252

  • Kenya Revenue Authority (KRA), 242

  • Kosovo, daily fiscal data

    • access and collection of, 154, 154t, 156

    • applications of, 160–61, 161f

    • processing smoothing with, 159, 159f

    • volatility and noise with, 158, 158f

  • KRA. See Kenya Revenue Authority

  • KRA M-Service. See Kenya, KRA M-Service in

  • Krishna District, India, 289–90

L

  • Labor, treatment of, 75–76, 75nn20–22

  • Labor income

    • joint taxation of, 46–47, 47nn25–26

    • optimal taxation of, 32–34, 45

  • Leadership, for digitalization, 296

  • Leakage, 225, 227, 232

    • reduction of, 308–10, 311t, 315

  • Legal framework, for digital technologies, 183–84

  • Leisure commodities, 32, 36–37

  • Lifetime earning ability, 45

  • Lifetime income, taxation of, 45–46, 46n24

  • Linear commodity taxes, 38, 38n14

  • Liquified petroleum gas (LPG), 290–91, 290n23

  • Low incomes, low rents, 69–70, 69n14

  • Low-tax jurisdictions, 100

  • LPG. See Liquified petroleum gas

  • Lump-sum taxes, individualized, 25–26, 33

M

  • Macroeconomic policy, 15, 16

  • Macro-fiscal analytical work applications, 167–68, 167n16, 168nn17–18

  • Maersk, 187

  • Mahatma Gandhi National

    • Rural Employment

    • Guarantee Scheme, 205

  • M-Akiba, 241, 241n1

  • Making Tax Digital, 114, 133

  • Malawi FMIS project, 285, 285b

  • Marginal tax rates, 32, 33, 43, 45, 227, 229, 232

  • Market failures, economic development relating to, 17, 202, 205–6, 206n9

  • McKinsey & Company, 314

  • McKinsey Global Payments Map, 314

  • Methodology, for digitalized government payments valuation

    • calculation of, 311–13

    • framework for, 308–11, 311t

    • result extrapolation with, 313–14

  • Mexican Congress, 292

  • Mexico, government payments in, 306, 307f, 313, 316f

  • Mexico case study, 19, 280, 287, 291–92, 291n26, 292nn27–28

    • challenges of, 295, 296

  • Micro, Small and Medium Enterprises (MSME), 252, 256

  • Mobile money, 209

  • Mobile network coverage, 207

  • Mobile phone, 212

    • adoption with, 207

    • benefits of, 208, 208n13

    • financial services platform, 241

    • money transfer, 11

    • technology with, 2, 17, 201

  • Mobile point-of-service devices, 289

  • Mobile teledensity, 259, 259nn1–2, 261

  • Monitoring

    • digital, 212

    • and forecasting real economic activity, 165–66

    • of government cash balances, 163–64

    • of government expenditures, 162–63, 162n10

    • of tax revenue, 160–61, 160n9, 161f

  • M-Pesa, 18, 186, 241–42, 243b, 249, 252–53, 257

  • MSME. See Micro, Small and Medium Enterprises

  • Multinational enterprises, tax administration for, 14, 99

    • enforcement of, 102

    • pass-through treatment, 100–101

    • with S Corporations, 100, 102

    • shareholders relating to, 100–107

    • tax base of, 104

    • tax calculations with, 101–3

    • third parties relating to, 103–4

  • Multi-party business interactions, 183

  • Mutual funds, 101

N

  • National Audit Office, 124

  • National Digital Literacy Mission Scheme, 265, 274

  • National Institute for Public Finance and Policy, 266

  • National Payments Corporation of India, 297

  • National Rural Employment Guarantee Scheme (NREGS), 234, 235, 291, 308

  • National Scholarship Portal, 263

  • National Social Assistance Programme, 263

  • Natural experiment, 119

  • Neutral treatment, of P2P businesses, 72–74, 73nn18–19, 84b–86b

  • New Dynamic Public Finance literature, 46–47

  • Niger, 213

  • Nigeria, 188

    • blockchain adoption in Nigeria, 190–93

    • cost reduction assumptions in, 190–93

    • economy in, 190–93

    • GDP in, 190n10, 191–93, 191f, 192f, 193f

    • government payments in, 306, 307f, 313, 315, 316f

    • inflation in, 190–93

  • Noncompliance

    • barriers to, 120

    • penalties for, 118, 124

    • policy innovation relating to, 134–35

    • with tax returns, 116, 118, 119, 122–24, 124n12

  • Nonlinear commodities taxation, 38, 38n15, 43

  • Nonlinear tax schedule, 33–38

    • tagging in, 49–50

  • Non-take-up rates, 5

  • Nontax revenues, in India, 261, 263–64

  • Non-transportable commodities, 38

  • Nowcashing, with daily fiscal data

    • applications of, 160–68

    • characteristics of, 153–59

    • government bank accounts, consolidation of, 152–53, 153n7

  • Nowcasting, 150, 150n1, 165

    • revenue used for, 166–67, 166n14, 167n15

  • NREGS. See National Rural Employment Guarantee Scheme

O

  • Occupancy taxes, 74

  • OECD. See Organisation for Economic Co-operation and development

  • Online assistance, 115

  • Online digital tax administration, 113–14, 113n4

  • Optimal commodity taxes, 38

  • Optimal income, commodity taxation and, 35–37, 38, 44

  • Optimal taxation

    • of capital income, 40–45, 41n19, 44n21

    • of labor income, 32–34, 45

    • rate of, 27, 44–45, 49

  • Organisation for Economic Co-operation and Development (OECD), 31, 75, 91, 95, 102

    • BEPS project of, 92, 96–97, 104, 109, 123

  • Overstock, 186

  • Oxford Economic Global Model, 188, 188n7, 190

P

  • P2P. See Peer-to-Peer

  • Pass-through treatment, 100–101

  • Patent box regimes, 98

  • Pay-as-you-earn (PAYE), 133, 133n19, 136

  • PayGov India, 263

  • Payments

    • currency and, 186

    • digitalization with, 280–82, 281b, 281n6, 282nn7–10, 282t

    • e-Zwich payment system, in Ghana, 294–95, 295n34, 296

    • intragovernmental payment savings, 309t

    • See also Digitalized government payments; Government payments

  • Payments, with digitalization

    • electronic, 32, 279, 281b, 306–7

    • rapid expansion of, 280–81, 281n6

    • types of, 281–82, 282nn7–10, 282t

  • Peer-to-Peer (P2P) activities, 296–97

    • in developing economies, 83b

    • economic impact of, 72

    • of employees, 67–69, 68f, 69n13

    • growth and classification of, 67–69, 69n12

    • of self-employed businesses, 67–69, 68f terminology for, 57–58, 57n2

    • value of, 58–59

  • Peer-to-Peer businesses

    • current tax treatment of, 84b–86b

    • neutral or targeted treatment of, 72–74, 73nn18–19, 84b–86b

    • sharing feature of, 60

  • Peer-to-Peer economy, 4, 12, 14, 60n4

    • conclusion to, 80–82

    • definition and reach of, 89

    • description of, 59

    • expansion of, 62

    • impact of, 58

    • introduction to, 57–59

    • presumptive tax system for, 76–78, 77n23, 84b–86b

    • scale of, 61–62, 61t, 62f

    • theory and empirics on, 59, 62–67

  • Peer-to-peer economy, taxation and, 57n1, 72–73, 72n17, 77

    • capital and labor treatment, 75–76, 75nn20–22

    • implications of, 58

    • tax thresholds, 74, 75f

    • technology, for tax administration improvement, 78–80, 79n24

  • Peer-to-peer economy, tax-relevant features of

    • with Airbnb, 70, 71f, 75f, 80

    • externalities, correcting for, 70–71, 71n16, 83b

    • income volatility relating to, 70, 70n15

    • low incomes, low rents, 69–70, 69n14

  • Peer-to-Peer economy, theory and empirics on

    • empirical results of, 65–67, 65n10, 67n11

    • shrinking transaction costs, 62–63, 63nn5–6

    • two-sided markets, 63–65, 63n7

  • Peer-to-Peer model, 73

    • as revenue-generating, 60

    • special tax treatment for, 58–59

  • Peer-to-Peer platforms, 59n3

    • characteristics of, 59

    • commission-based approach of, 60

    • control of, 60

    • criticism of, 58

    • as data recorders, 71–72

    • features of, 60

    • rapid ascension of, 58

    • role of, 58, 59–61

    • across sectors, 59t

  • Peer-to-Peer services, cross-border taxation of, 75

  • Peer-to-Peer trading, 58

  • Penalties, for noncompliance, 118, 124

  • Perfect targeting, 226, 229

  • Permanent establishments (PEs), 94, 95–96, 109, 109n22

  • PFM. See Public financial management

  • Philippines, 311, 313

  • Pigouvian taxes, 71

  • Pitfalls, of digital technologies, 216–18

  • Platforms, 10

    • digital, 14

    • peer-to-peer, 58–61, 59n3, 59t, 71–72

    • web-based, 59

  • Policy innovation

    • consumption tax relating to, 136–37, 136n23

    • with dataset linkage, 135–36

    • with digitalization, 135–36, 135n22

    • error reduction with, 134

    • ghosts relating to, 134

    • noncompliance relating to, 134–35

    • PAYE, 133, 133n19, 136

  • Political economy, norms, institutions, 235

    • digitalization with, 233

    • in India, 233, 233n6

    • poverty line relating to, 233

    • proxy means tests, 233–34

    • qualitative studies relating to, 234

    • switchpoint, 233

  • Political economy, targeting relating to, 227, 227n3

  • Poorer household focus, 317

  • Positive taxes, on capital income, 41

  • Poverty gap, 226

  • Pradhan Mantri AJan Dhan Yojana, 259–60, 259n3, 288, 318

  • Pre-iTax KRA reform agenda, 246b

  • Pre-population, 9, 113, 113n3

  • Pre-population experiments, 115, 115n8, 117

    • with audit rates, 122–23

    • compliance relating to, 116, 117b, 118–23

    • economic experiments, 117b

    • HMRC associated with, 116

    • with incorrect or incomplete information, 116, 118, 122–23

    • natural experiment, 119

    • third-party data relating to, 116

    • with U.K. taxpayers, 119–27, 120n10, 121f, 122f

    • with undergraduate students, 118–19

  • Presumptive tax system, 76, 84b–86b

    • costs relating to, 78

    • deductions with, 78

    • de minimus tax, 77

    • implications of, 77

    • income volatility relating to, 77n23

    • for small businesses, 77

  • Price-setting ridesharing industry, 58, 74

  • Primary earners, 48

  • Privacy

    • challenges of, 10

    • with digital technologies, 184

  • Production inefficiencies, 39, 39n17

  • Productivity boost, 319–20

  • Profits, 99

    • business-level tax of, 103

    • to shareholders, 100, 100nn9–11, 102n13

    • source of, 104–5

  • Profit shifting, 14, 97–99, 104

  • Program Keluarga Harapan transfer program, 234

  • Programmable era (1950s-present), 175–76

  • Progressive consumption tax, 34–35, 48n27, 136

  • Property registers, 31, 31n5

  • Property taxes, enforcement of, 29

  • Proportional consumption tax, 34

  • Proxy means tests, 232, 233–34

  • Public accounting systems, with FMIS, 152, 152n4

  • Public expenditure, for poverty reduction

    • conclusion to, 235–36

    • digital revolution, implications of, 230–35

    • leakage to nonpoor, 225, 227, 232

    • new technology for, 225

    • targeting fundamentals, 225, 226–30, 231

  • Public finance

    • cognitive applications to, 179–82

    • PFM and, 15–16, 19, 279, 295, 298, 299

  • Public finance, reshaping of, 1

    • with digitalization, 2–6

    • forward looking for, 11–12

    • with individual identification, 3

    • with information collection, processing, and dissemination, 2

    • new challenges for, 7–11

    • new opportunities for, 2–6

    • for private sector, 3

    • summary of, 12–21

  • Public financial management (PFM), 15–16, 19, 279

    • functionality of, 295–96

    • traditional approaches to, 295

  • Public financial management, digitalization and

    • cash reduction with, 283

    • complementarity relating to, 282–84, 283nn11–12

    • cost benefit of, 286, 286n18

    • de-risking with, 283, 283n14

    • FMIS implementation with, 284–86, 284nn15–17, 285b

    • quality of information with, 283, 283n13

  • Public Financial Management System, 265

  • Public procurements, in India, 261, 262

  • Public service delivery, 4–5, 12–13, 17–18

  • Public service provision. See Digital technologies, for public service provision

  • Public spending, 1, 4–5, 12–13, 17–18

R

  • Ramsey inverse elasticity rule, 37n13

  • Randomized control trial (RCT), 212, 213, 214, 215

  • R&D activity, 98, 104, 105

  • Real-time macroeconomic analysis, 149–50

  • Real-world tax systems, 43

  • Receipts savings, 309t

  • Reforms and impact, of KRA M-Service, 242, 249–55

  • Regulatory requirements, for digitalization, 297

  • Reserve Bank of India, 297

  • Residence basis, for capital income, 40

  • Residence countries, 93

  • Resources

    • to enable public spending, 1

    • to pursue distributional objectives, 1

    • for stabilization of economic policy, 1

  • Revenue, 12–15, 25, 155b

    • collection of, 181–82

    • data cost for, 254f

    • for nowcasting, 166–67, 166n14, 167n15

    • tax revenue monitoring and forecasting, 160–61, 160n9, 161f

  • Revenue administration reforms, 242–44

    • with KRA M-Service, 245–46

  • Revenue Administration Reforms and Modernization Program, 245

  • Revenue-generating, P2P model as, 60

  • Risks

    • de-risking, 283, 283n14

    • of digitalization, 298

    • taxpayers, 4, 25

  • Robot capital, 11–12, 12n9

S

  • Safaricom, 242–43, 249

  • Savings, 308

  • Savings sources, for government payment transactions

    • expenditures, 309t

    • intragovernmental payments, 309t

    • receipts, 309t

  • S Corporations, 100, 102

  • Self-employed businesses, 67–69, 68f

  • Self-employment, 126, 126n14

  • Self-targeting, 228

  • Senegal, currency in, 186

  • Sequencing, with digital technologies, 184–85

  • Shareholders

    • capital gains of, 100, 101

    • dividends of, 101

    • location of, 99–103, 99n8

    • in low-tax jurisdictions, 100

    • in multinational enterprises, 100–107

    • profits to, 100, 100nn9–11, 102n13

    • tax returns of, 100–101

  • Sierra Leone, 309

  • Simba system, 246b

  • Single-platform approach, to digitalization, 10

  • Slovenia, daily fiscal data for

    • access and collection of, 154, 154t, 156

    • applications of, 164, 164f, 164n13

    • process and smoothing with, 159, 159f

    • Small and medium enterprises (SMEs), 252, 256

  • Smartcards, 291

  • SMEs. See Small and medium enterprises

  • SMS, 208, 214, 215, 217, 249

  • Social protection programs, 210–11, 211f

    • digital technologies for, 202, 213–14

    • with public service provision, 204–5, 204n7

  • Social Security Pension (SSP) schemes, 291

  • Source countries, 93

  • South Africa, 188, 230, 310

  • blockchain adoption in, 190–93

    • cost reduction assumptions in, 190–93

    • economy in, 190–93

    • GDP in, 190–93, 190n10, 191f, 192f, 193f

    • government payments in, 306, 307f, 313, 316, 316f

    • inflation, 190–93

  • SSP. See Social Security Pension

  • Standardized national and global data models, 193–94

  • Standardized process models, 194

  • status of, 260–61, 261t

  • Statutory tax rates, 32

  • Sub-Saharan Africa, 207

  • Subsidiaries, digitalization relating to, 94, 95

  • Subsidies, with targeting, for poverty reduction, 229

  • Subsidy, benefit, and pension systems, in India, 289

  • Subsidy reduction, 318

  • Switchpoint, 233

  • Synthetic capital income tax, 42, 46n23

T

  • Tabulating era (1900–70), 175

  • Tanzania, 310

  • Targeted treatment, of P2P businesses, 72–74, 73nn18–19, 84b–86b

  • Targeting, for poverty reduction, 225nn1–2

    • budget for, 226

    • categorical, 229

    • efficacy relating to, 227

    • fine, 227–28, 229, 232, 233

    • Foster-Greer-Torbecke class of poverty indices, 226

    • fundamental principles of, 225, 226–30, 231

    • high marginal tax rates

    • relating to, 227, 229

    • imperfect, 227

    • incentive system with, 228, 229

    • information costs for, 227

    • measurement of, 226

    • perfect, 226, 229

    • political economy relating to, 227, 227n3

    • poverty gap, 226

    • self-targeting, 228

    • subsidies relating to, 229

    • transfers relating to, 226, 228–29

  • Taxable income, elasticity of, 33

  • Tax administration, 115n6, 124–38

    • for bookkeeping, 4

    • digital, 113–15, 113n3, 139–40

    • digital experiments with, 113n1, 113n4, 115–24, 115n8

    • with digitalization in Kenya, 247–49

    • for electronic tracking, 3–4

    • enforcement with, 13–14, 25–26, 34

    • global transparency of, 2

    • impact on, 253–55, 255f improvement of, 78–80, 79n24

    • multinational enterprises, 14, 99, 100–107

    • opportunities for, 3–5, 12–13, 17–18

    • problems with, 8–9

    • revenue administration and, 12–15

    • systems for, 3–4

    • for taxpayer risk, 4, 25

  • Taxation, 106

    • of corporate income, 39–40

    • double, 93

    • incidence of, 73

    • of lifetime income, 45–46, 46n24

    • P2P economy and, 72–80

    • problems with, 8–9

    • in two-sided markets, 64, 64n8

    • See also specific taxations

  • Taxation, digitalization and conclusion to, 50–52

    • enforcement of, 27–32

    • introduction to, 25–27

    • tax design, 27, 32–50

  • Taxation Information Exchange Agreements, 31, 32

  • Tax base reduction, 9

  • Tax calculations, of multinational enterprises, 101–3

  • Tax collection

    • demonetization, impact of, 268–71, 268t, 269f, 269t, 270f, 271n10, 272f

    • in India, 262

  • Tax competition, 40, 98–99, 104

  • Tax compliance. See Taxpayer guidance, for tax compliance

  • Tax design, 27, 32–50

    • impact on, 250–55

    • and revenue administration reforms, 242–44

  • Tax design, digitalization and

    • commodities taxation, optimal income and, 35–37, 38, 44

    • jointness, in tax systems, 43–45, 44n22

    • joint taxation, of individual and household income, 47–49

    • joint taxation, of labor and capital income, 46–47, 47nn25–26

    • law enforcement costs, tax complexity and, 50

    • optimal taxation, of capital income, 40–43

    • optimal taxation, of labor

    • income, 32–34, 45

    • progressive consumption taxes, 34–35, 48n27

    • tagging, in nonlinear tax schedules, 49–50

    • taxation, of corporate income, 39–40

    • taxation, of lifetime income, 45–46, 46n4

  • Tax enforcement, 36, 36n12

    • administration of, 13–14, 25–26, 34

    • cost and complexity of, 50

    • of digitalization and taxation, 27–32

    • evasion and, 316, 319–20

    • of income taxes, 35

    • of multinational enterprises, 102

    • of property taxes, 29

    • technology of, 27–28

  • Taxes, 2, 109

    • based on destination, 104–6, 106nn17–19

    • business-level tax of profit, 103

    • De minimus, 77

    • evasion of, 27–29, 28n2, 31, 32, 316, 319–20

    • flat-tax rate, 78

    • Google, 92

    • Kenya and, 250–55, 253f, 255f

    • marginal rates of, 32, 33, 43, 45, 227, 229, 232

    • nonlinear tax schedule, 33–38, 49–50

    • on profit, 99

    • See also specific taxes

  • Tax-free exemption, 42–43, 42n20

  • Tax intelligence and enforcements, in India, 262

  • Taxpayer guidance, for tax compliance, 15, 124–32, 124n11

    • digitalization, tax policy and, 133

    • future of, 138–39, 138n27, 139n28

    • policy innovation relating to, 133–37

    • tax policy foundation, 137–38, 137n24, 138n26

  • Taxpayer guidance experiments

    • components of, 127–28

    • design for, 124n13, 125–28

    • with ECUs, 126

    • focus of, 127

    • instructions for, 127

    • profile for, 126, 126f

    • results of, 129–32, 129t, 130f, 130t

    • self-employment relating to, 126, 126n14

    • survey for, 132

    • treatments for, 127, 128–32, 128t, 130f, 130t, 131t

  • Taxpayers

    • risk of, 4, 25

    • U.K., pre-population experiments with, 119–27, 120n10, 121f, 122f

  • Tax policy

    • digitalization and, 133

    • enforcement of, 13–14

    • foundation of, 137–38, 137n24, 138n26

  • Tax reform. See Digitalization, for international corporate tax reform

  • Tax returns

    • compliance with, 124

    • noncompliance with, 116, 118, 119, 122–24, 124n12

    • pre-population of, 9

    • of shareholders, 100–101

  • Tax revenue monitoring and forecasting, 160–61, 160n9, 161f

  • Tax systems

    • cross-dependencies in, 43

    • dual-income-tax system, 41, 42, 43

    • jointness in, 43–45, 44n22

  • Tax thresholds, 74, 75f

  • Tax treatment, of P2P businesses, 58–59, 84b–86b

  • TE. See Transportation and handling expenses

  • Technological advances, digital trust with, 174

  • Technologies, 149, 225

    • blockchain, 10, 11, 12, 16

    • deep-learning, 1

    • for government, 182–85

    • government adoption of, 7

    • Government technology adoption, 7

    • harnessing of, 16–17

    • integrated projects of, in India, 289

    • mobile phone, 2, 17, 201

    • shaping of, 12

    • for tax administration improvement, 78–80, 79n24

    • for tax enforcement, 27–28

    • See also Digital technologies, for government; Digital technologies, for public service provision

  • Telecommunications regime, 297

  • Testing and implementing, of digital tax administration, 113–15

  • Theory and empirics, on P2P economy, 59, 62–67

  • Third parties, 29, 103–4

  • Third-party data, with pre-population experiments, 116

  • Third-party reporters

    • consumers as, 32, 51

    • financial institutions as, 31–32, 51

  • Tourism taxes, 74

  • Transactional fraud, 183

  • Transparency of Financial Services Law, 292

  • Transparency Portal, 155

  • Transportation, with economic development, 203

  • Transportation and handling expenses (TE), 188–90, 189n9

  • Treasury single account (TSA), 151, 152–53, 153n7, 165

  • Tunisia, 186

  • Two-sided markets, 63n7, 107–8

    • academic literature on, 63–64

    • features of, 63–65

    • rental activities relating to, 65, 65n9

    • taxation in, 64, 64n8

U

  • Uber, 174

  • U.K. taxpayers, pre-population experiments with, 119–27, 120n10, 121f, 122f

  • Unaccounted income impact, in India, 271–73

  • Undergraduate students, pre-population experiments with, 118–19

  • Unified Payments Interface, 297

  • Unique Identification Authority of India, 287

  • United Kingdom, welfare

  • disbursement in, 186

  • United States, daily fiscal data and access and collection of, 154, 154t, 156

    • applications of, 166–68, 167f

    • processing and smoothing with, 159, 159f

  • Universal basic income, 12, 12n10

V

  • Value-added tax (VAT), 29, 51, 74, 80n26, 166

    • cross-checking of, 4

    • fraud relating to, 8–9

    • international, 75

    • issues with, 92, 106

    • reduction of, 7, 35, 35n11, 80

    • revenue case, 155b

    • third-party reporter for, 32

  • Volatility, noise and, 156–58, 158f

W

  • Watson, 178–79

  • Web-based platforms, 59

  • Welfare disbursement, 186

  • Welfare economics, 33

  • World Bank, 207, 266, 314, 314n4, 319

    • FMIS relating to, 151

  • World Bank Independent Evaluation Group, 284

X

  • X-Road, 296

Z

  • Zimbabwe, 310

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