
Pesos or Plastic? (eBook, PDF)
Financial Inclusion, Taxation, and Development in South America
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Shows financial inclusion contributes to better tax collection by encouraging more formal consumer transactions via the use of bank-provided credit and debit cards Argues that the higher a country's BPR the greater the economic impact Includes a case study of Argentina focuses on the intersection of financial inclusion and public revenue or taxation Finds that changes in formal banking participation rates and increased credit card and debit card use are correlated with increased VAT revenue
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