• Buying versus renting in DC,
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The use of digital technologies is transforming how tax administrations operate, helping to improve efficiency and service delivery. A striking example has been Peru's adoption of electronic invoicing, which allows the automatic transfer of billing information between firms and the tax authority. Drawn by its potential to strengthen tax compliance and reduce costs, Peru is among more than 50 countries around the world to have implemented e-invoicing and many others are preparing to follow suit. IMF economists Salma Khalid and Matthieu Bellon have been studying the impact of Peru's mandatory e-invoicing reform that started back in 2014. Their research paper will be published this fall.
• International Trade, 2015,
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• WTO announces outcome of 2016 Essay Award for Young Economists, 2016,
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The winner of the 2016 WTO Essay Award for Young Economists is Matthieu Bellon of Columbia University. His paper, entitled “Trade Liberalization and Inequality: a Dynamic Model with Firm and Worker Heterogeneity”, was ranked first by the Selection Panel. He receives a prize of CHF 5,000. The panel also awarded an honourable mention to Eunhee Lee of Yale University for her work entitled “Trade, Inequality, and the Endogenous Sorting of Heterogeneous Workers”.