dc.contributor.author | Basri, M. Chatib | |
dc.contributor.author | Felix, Mayara | |
dc.contributor.author | Hanna, Rema | |
dc.contributor.author | Olken, Benjamin A. | |
dc.date.accessioned | 2024-03-21T20:18:16Z | |
dc.date.available | 2024-03-21T20:18:16Z | |
dc.date.issued | 2021-12-01 | |
dc.identifier.issn | 0002-8282 | |
dc.identifier.uri | https://hdl.handle.net/1721.1/153913 | |
dc.description.abstract | 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. (JEL H25, H26, K34, O17). | en_US |
dc.language.iso | en_US | |
dc.publisher | American Economic Association | en_US |
dc.relation.isversionof | 10.1257/aer.20201237 | en_US |
dc.rights | Article 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.source | Author | en_US |
dc.subject | Economics and Econometrics | en_US |
dc.title | Tax Administration versus Tax Rates: Evidence from Corporate Taxation in Indonesia | en_US |
dc.type | Article | en_US |
dc.identifier.citation | Basri, 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.department | Massachusetts Institute of Technology. Department of Economics | |
dc.relation.journal | American Economic Review | en_US |
dc.eprint.version | Final published version | en_US |
dc.type.uri | http://purl.org/eprint/type/JournalArticle | en_US |
eprint.status | http://purl.org/eprint/status/PeerReviewed | en_US |
dspace.date.submission | 2024-03-21T20:14:28Z | |
mit.journal.volume | 111 | en_US |
mit.journal.issue | 12 | en_US |
mit.license | PUBLISHER_CC | |
mit.metadata.status | Authority Work and Publication Information Needed | en_US |