Tax Administration versus Tax Rates: Evidence from Corporate Taxation in Indonesia

被引：34

作者：

Basri, M. Chatib ^{[1
]}

Felix, Mayara ^{[2
]}

Hanna, Rema ^{[3
]}

Olken, Benjamin A. ^{[2
]}

机构：

[1] Univ Indonesia, Kota Depok, Jawa Barat, Indonesia

[2] MIT, 77 Massachusetts Ave, Cambridge, MA 02139 USA

[3] Harvard Kennedy Sch, Cambridge, MA USA

来源：

AMERICAN ECONOMIC REVIEW | 2021年 / 111卷 / 12期

基金：

美国国家科学基金会;

关键词：

TAXABLE INCOME; DEADWEIGHT LOSS; ELASTICITY;

D O I：

10.1257/aer.20201237

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

We compare two approaches to increasing tax revenue: tax administration and tax rates. We show that when Indonesia moved top regional firms into "medium taxpayer offices," with high staff-to-taxpayer ratios, tax revenue more than doubled. Examining nonlinear changes to corporate income tax rates, we estimate an elasticity of taxable income of 0.579. Combining these estimates, improved tax administration is equivalent to raising top rates on all firms by 8 percentage points. On net, improved tax administration can have significant returns for developing countries.

引用

页码：3827 / 3871

页数：45

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