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This paper examines how mobile money adoption affects tax revenues in emerging markets and developing countries from 1990 to 2021.

From cash to digital: how mobile money is transforming tax collection in developing countries

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This analysis finds mobile money boosts tax revenues in developing countries, highlighting its importance for fiscal growth.

This paper examines how mobile money adoption affects tax revenues in emerging markets and developing countries from 1990 to 2021.
Analyzed a sample of 97 emerging markets and developing countries.
Employed an instrumental variable approach using mobile money adoption in neighboring countries as an instrument.
Utilized an endogenous switching regression model to address endogeneity concerns.
Mobile money adoption significantly increases tax revenues.
Bill payments, merchant payments, person-to-person, and person-to-government payments have a notable positive impact on tax revenues.
The effect of mobile money on tax revenues is greater in regions with developed public services and digital infrastructure.

Balengla et al. (2026) studied this question.

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