SEOUL NATIONAL UNIVERSITY · CENTER FOR LAW & ECONOMICS
Center for Law & Economics, Seoul National UniversityCENTER FOR LAW & ECONOMICS
ECONOMICS · RESEARCH RECORD
Asia PacificDevelopment

Who Bears the Cost of Tax Digitalization? : Asymmetric Compliance-Cost Incidence of China's Fully Digitalized Electronic Invoice

AT A GLANCE

About this material

We exploit the staggered, province-level rollout of China's Fully Digitalized Electronic Invoice (the Shu-Dian- Piao, or FDEI) between late 2021 and 2023 to identify

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