...Delia Cornea; Sébastien Michel Lemeunier Purpose This study analyzes whether recent evolutions in the card payments landscape are characterized by a convergence process among European countries, distinguishing between payments initiated at the physical point of sale and those initiated remotely...

...George Hondroyiannis; Dimitrios Papaoikonomou Purpose A growing amount of micro-data analyses has highlighted the importance of information trails, such as generated by card transactions, for improving tax compliance. Yet, time series evidence indicating a positive effect of card payments on VAT...