Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities
综述了学者与税务机关合作开展的研究，利用随机和自然实验揭示税收能力建设，涵盖数字化、纳税人行为及税收与公民关系，并为合作研究提供实用建议。
No modern state can exist in the long term without effective taxation. Recent research emerging from close collaboration of academics with tax authorities has shed new light on how states can build such tax capacity. Using both randomized and natural experiments, these partnerships have not only opened access to new types of data but have also stimulated new perspectives and research questions. While much of research in public finance has historically assumed that a tax in the law is a tax that is collected, exciting new research takes an empirical look inside the black box of tax administration. It addresses issues ranging from the role of information and digitalization to taxpayer behavior or to the link between taxation and citizens’ relationship to the state. This article provides a brief overview of some of this research, as well as practical advice for those interested in implementing research in partnership with tax authorities or other large public entities.