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dc.contributor.authorBasri, M. Chatib
dc.contributor.authorFelix, Mayara
dc.contributor.authorHanna, Rema
dc.contributor.authorOlken, Benjamin A.
dc.date.accessioned2024-03-21T20:18:16Z
dc.date.available2024-03-21T20:18:16Z
dc.date.issued2021-12-01
dc.identifier.issn0002-8282
dc.identifier.urihttps://hdl.handle.net/1721.1/153913
dc.description.abstractWe 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. (JEL H25, H26, K34, O17).en_US
dc.language.isoen_US
dc.publisherAmerican Economic Associationen_US
dc.relation.isversionof10.1257/aer.20201237en_US
dc.rightsArticle is made available in accordance with the publisher's policy and may be subject to US copyright law. Please refer to the publisher's site for terms of use.en_US
dc.sourceAuthoren_US
dc.subjectEconomics and Econometricsen_US
dc.titleTax Administration versus Tax Rates: Evidence from Corporate Taxation in Indonesiaen_US
dc.typeArticleen_US
dc.identifier.citationBasri, M. Chatib, Mayara Felix, Rema Hanna, and Benjamin A. Olken. 2021. "Tax Administration versus Tax Rates: Evidence from Corporate Taxation in Indonesia." American Economic Review, 111 (12): 3827-71.en_US
dc.contributor.departmentMassachusetts Institute of Technology. Department of Economics
dc.relation.journalAmerican Economic Reviewen_US
dc.eprint.versionFinal published versionen_US
dc.type.urihttp://purl.org/eprint/type/JournalArticleen_US
eprint.statushttp://purl.org/eprint/status/PeerRevieweden_US
dspace.date.submission2024-03-21T20:14:28Z
mit.journal.volume111en_US
mit.journal.issue12en_US
mit.licensePUBLISHER_CC
mit.metadata.statusAuthority Work and Publication Information Neededen_US


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