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If not stated otherwise, the discussant is the following speaker, with the first speaker being the discussant of the last paper. The last speaker of each session is the session chair. Presenters should speak for no more than 20 minutes, and discussants should limit their remarks to no more than 5 minutes. The remaining time should be reserved for audience questions and the presenter’s responses. We suggest following these guidelines also in the (less common) 3-paper sessions in a 2-hour slot, to allow participants to move between sessions. Discussants are encouraged to avoid summarizing the paper. By focusing on a few questions and comments, the discussants can help start a broader discussion with the audience. Only registered participants can attend this conference. Further information available on the congress website https://www.usiu.ac.ke/iipf/ .Please note that all times are shown in the time zone of the conference. The current conference time is: 12th July 2025, 05:42:02pm EAT
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Session Overview |
Session | ||||
G04: Digital Money and Taxation
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Presentations | ||||
Taxing Mobile Money: Theory and Evidence 1European University Institute, Florence, Italy; 2International Monetary Fund, Washington DC, United States of America We develop a stylized model of cash management to analyze the effects of mobile money taxation. The model predicts that such a tax incentivizes users to switch to alternative payment systems, disproportionately affecting individuals with limited banking access. we empirically test these predictions using two different types of data. First, we use cross-country financial access surveys, leveraging the staggered introduction of mobile money taxes in Sub-Saharan Africa. We find that the tax reduces the number of mobile money users and the frequency and value of transactions. Second, we use mobile money transaction-level data from Cameroon and Mali. We find that mobile money usage declines following the mobile money tax along the extensive and intensive margins. More financially included individuals respond more strongly to the introduction of the tax, suggesting that rural and unbanked users pay a higher disproportionate share of the tax.
Enforcing Taxes on Cryptocurrencies 1University of Copenhagen; 2Skatteforsk, NMBU Cryptocurrencies pose substantial challenges to tax enforcement due to their anonymous and decentralized properties, undermining conventional regulatory practices. We study the impact of an ambitious new enforcement initiative aimed at addressing these challenges: domestic third-party reporting of crypto income. We estimate tax compliance and behavioral responses to this new policy by combining unique Danish microdata from domestic crypto platforms, administrative tax records, and cross-border bank transfers. Despite the introduction of domestic third-party reporting, over 90% of crypto investors do not declare crypto income. Moreover, we identify a significant and persistent evasion response to the policy as investors shift trading activity from domestic platforms, subject to third-party reporting, to foreign platforms outside regulatory reach. Our findings underscore the limits of domestic enforcement strategies in addressing tax evasion for decentralized, borderless assets like cryptocurrencies, highlighting the need for international coordination.
Cashless Tax Systems: Voluntary vs. Mandated Digital Payments in Eswatini 1Institute of Development Studies, United Kingdom; 2Eswatini Revenue Service The digitalization of tax payments is a key policy focus in low- and middle-income countries, particularly in Africa. This study examines its impact on compliance, leveraging Eswatini’s 2021 zero-cash-handling mandate. Using administrative tax data, we assess (i) the effects of voluntary digital payment adoption and (ii) the mandate’s impact. A staggered difference-in-differences (DiD) approach shows that voluntary adoption reduces late payments by 19 percentage points (25%) and improves payment accuracy by 5.7 percentage points (22%)—rising to 9 percentage points (30%) for strictly digital methods—while having minimal effect on total tax paid. A treatment-intensity DiD strategy finds that the mandate eliminated cash payments but had modest compliance effects, increasing tax payments by 3.5% for individuals and 1.6% for corporations, with no improvement in accuracy. These findings highlight differences between voluntary and mandated adoption, emphasizing the need for policies that account for taxpayer heterogeneity to enhance compliance.
Tax Salience: Experimental Evidence from Tanzania 1University of Hohenheim, Germany; 2Chr. Michelsen Institute; 3African Tax Insitute, University of Pretoria; 4REPOA; 5Norwegian School of Economics In sub-Saharan Africa, the adoption of mobile money has increased substantially during the last decade and is an important driver of financial inclusion in the region. At the same time, governments have implemented tax on mobile money transfers that may constrain financial inclusion and provide an incentive for cash transfers. The introduction of the taxes has led to heated public debate and reductions in the mobile money tax rates in several countries, making the tax highly salient to many taxpayers. This paper examines the effect of tax salience on the use of mobile money. Using a lab experiment among market traders in Dar es Salaam, we find that increasing the salience of the tax significantly reduces the use of mobile money.
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