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Taxing the untaxed? The Lasting Effects of India’s 2016 Demonetization on Tax Collection
https://agi.repo.nii.ac.jp/records/2000250
https://agi.repo.nii.ac.jp/records/2000250d9890c3e-a1a8-410f-b333-803b1cb11050
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
WP2025-16.pdf (1.3 MB)
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| Item type | ワーキングペーパー/Working Paper(1) | |||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2025-09-25 | |||||||||||||||||||
| タイトル | ||||||||||||||||||||
| タイトル | Taxing the untaxed? The Lasting Effects of India’s 2016 Demonetization on Tax Collection | |||||||||||||||||||
| 言語 | en | |||||||||||||||||||
| 言語 | ||||||||||||||||||||
| 言語 | eng | |||||||||||||||||||
| キーワード | ||||||||||||||||||||
| 言語 | en | |||||||||||||||||||
| 主題Scheme | Other | |||||||||||||||||||
| 主題 | India demonetization | |||||||||||||||||||
| キーワード | ||||||||||||||||||||
| 言語 | en | |||||||||||||||||||
| 主題Scheme | Other | |||||||||||||||||||
| 主題 | tax collection | |||||||||||||||||||
| キーワード | ||||||||||||||||||||
| 言語 | en | |||||||||||||||||||
| 主題Scheme | Other | |||||||||||||||||||
| 主題 | tax compliance | |||||||||||||||||||
| キーワード | ||||||||||||||||||||
| 言語 | en | |||||||||||||||||||
| 主題Scheme | Other | |||||||||||||||||||
| 主題 | digital payment | |||||||||||||||||||
| キーワード | ||||||||||||||||||||
| 言語 | en | |||||||||||||||||||
| 主題Scheme | Other | |||||||||||||||||||
| 主題 | synthetic control method | |||||||||||||||||||
| 資源タイプ | ||||||||||||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_8042 | |||||||||||||||||||
| 資源タイプ | working paper | |||||||||||||||||||
| 著者 |
伍, 大開
× 伍, 大開
× 柯, 宜均
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| 抄録 | ||||||||||||||||||||
| 内容記述タイプ | Abstract | |||||||||||||||||||
| 内容記述 | This paper evaluates the lasting impact of India’s 2016 demonetization on tax collection. Using the synthetic control method and cross-country panel data from 2005–2022, we find a statistically significant and persistent increase in sales and production tax revenues, but no comparable change in income and profits tax collections. Mechanism tests suggest that cash usage fell and digital payments rose during 2016 and 2017, but both returned to pre-demonetization levels from 2018 onward. The size of the informal economy remained unchanged. These findings cast doubt on demonetization’s effectiveness as a tool for broadening the tax base and reducing informality. The sustained rise in indirect tax revenues is more plausibly attributable to concurrent structural reforms, particularly the Goods and Services Tax, rather than to demonetization itself. By distinguishing between short-term payment disruptions and long-term revenue effects, this study provides new evidence on the limits of one-off policy shocks in achieving lasting tax compliance. | |||||||||||||||||||
| 言語 | en | |||||||||||||||||||
| bibliographic_information |
en : AGI Working Paper Series 巻 2025-16, p. 1-72, 発行日 2025-09 |
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| 出版タイプ | ||||||||||||||||||||
| 出版タイプ | NA | |||||||||||||||||||
| 出版タイプResource | http://purl.org/coar/version/c_be7fb7dd8ff6fe43 | |||||||||||||||||||
| JEL分類コード | ||||||||||||||||||||
| 言語 | en | |||||||||||||||||||
| 主題Scheme | Other | |||||||||||||||||||
| 主題 | JEL classfication: E02, H26, O23 | |||||||||||||||||||
