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Ross Warwick
Ross Warwick is a Senior Research Economist at the Institute for Fiscal Studies. His research concerns issues of public finance, development and inequality. He is also a Country Programme Manager within the Centre for Tax Analysis in Developing Countries (TaxDev), overseeing a collaboration with government partners in Ghana.
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Does going cashless make you tax-rich? Evidence from India’s demonetisation
During 2014-2017, the share of adults using electronic payments in the developing world increased by over a third, and policymakers have expressed optimism regarding the role of this trend in promoting tax compliance. Leveraging the 2016 demonetisation in India, this article shows that areas that were more impacted by the policy, experienced faster growth in electronic payments and, in turn, average sales reported to the tax authority increased.
