Publications in peer-reviewed journals

Effects of electronic cash registers on reported revenue. International Tax and Public Finance, https://doi.org/10.1007/s10797-024-09844-x 007/s10797-024-09844-x, (with Per Engström, Johannes Hagen, and Andrea Schneider ) 

We assess the impact of a Swedish regulatory change, which required businesses with any business-to-consumer transactions, whether by cash or card, to use a certified electronic cash register (ECR), on reported revenue. To do this, we use administrative data on the monthly reported revenue of all affected firms and a staggered difference-in-differences approach. Our findings indicate that there was an immediate increase of about 2.7–4.3% in reported revenue following the implementation of a certified ECR. However, the effect was temporary and diminished to zero after just a few months, which indicates that firms found innovative methods to underreport their revenue.