| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w26150 |
| 来源ID | Working Paper 26150 |
| Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia | |
| M. Chatib Basri; Mayara Felix; Rema Hanna; Benjamin A. Olken | |
| 发表日期 | 2019-08-19 |
| 出版年 | 2019 |
| 语种 | 英语 |
| 摘要 | Developing countries collect a far lower share of GDP in taxes than richer countries. This paper asks whether changes in tax administration and tax rates can nevertheless raise substantial additional revenue – and if so, which approach is most effective. We study corporate taxation in Indonesia, where the government implemented two reforms that differentially affected firms. First, we show that increasing tax administration intensity by moving the top firms in each region into “Medium-Sized Taxpayer Offices,” with much higher staff-to-taxpayer ratios, more than doubled tax revenue from affected firms over six years, with increasing impacts over time. Second, using non-linear changes to the corporate income tax schedule, we estimate an elasticity of taxable income of 0.59, which implies that the revenue-maximizing rate is almost double the current rate. The increased revenue from improvements in tax administration is equivalent to raising the marginal corporate tax rate on affected firms by about 23 percentage points. We suggest one reason improved tax administration was so effective was that it flattened the relationship between firm size and enforcement, removing the additional “enforcement tax” on large firms. On net, our results suggest that improving tax administration can have significant returns for developing country governments. |
| 主题 | Public Economics ; Taxation ; Development and Growth |
| URL | https://www.nber.org/papers/w26150 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/583824 |
| 推荐引用方式 GB/T 7714 | M. Chatib Basri,Mayara Felix,Rema Hanna,et al. Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia. 2019. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w26150.pdf（4720KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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