Review of evidence on the impacts of digital financial services
Effective tax policy on digital financial services (DFS) depends on a clear understanding of the impacts of DFS. Researchers Phil Mader and Maren Duvendack will provide the necessary support to policymakers and governments by clarifying what is known and not known in the literature about the effects of various factors, including taxes, on DFS uptake and usage as well as the impacts of DFS on users and non-users.
This study will employ the Evidence Gap Map (EGM) methodology which systematically collects information about impact evaluations and produces a visual overview of existing/ongoing studies, highlighting concentrations of higher-/lower-quality evidence as well as gaps where few or no evaluations exist. The EGM will allow our researchers to clarify the major research gaps regarding taxation as a determinant of DFS usage and produce findings on the impacts of DFS, to guide governments and policymakers towards better tax legislature in this area.