Technical paper/Digital currency
Can tax evasion be reduced by fostering cashless payments? A systematic literature review
This paper offers a review of literature on how different payment methods impact tax evasion, finding cash to facilitate tax evasion and digital methods of payment to make evasion more difficult.
Financial industry adoption of distributed ledger technologies: implications for central bank money settlement
Illustrative industry architecture to mitigate potential fragmentation across a central bank digital currency and commercial bank money
The price of Bitcoin: GARCH evidence from high-frequency data
An empirical analysis of bill payment choices
The aim of this paper is to examine which payment instruments Canadians use for paying bills and to assess the factors driving their bill payment behavior.
Should the central bank issue e-money?
Should a central bank take over the provision of e-money, a circulable electronic liability? The authors discuss how e-money technology changes the trade-off between public and private provision, and the trade-off between e-money and a central bank’s…
Transaction cost analysis of digital innovation governance in the UK energy market
The latest online early paper in our special issue on blockchain enabled energy markets