Tax Collection in Developing Countries – New Evidence on Semi-Autonomous Revenue Agencies (SARAs)
研究了半自主税收机构是否优于传统税收征管，基于1998-2011年秘鲁地方税收的面板分析，发现采用该机构的市镇税收更高且更稳定。
Over the last two decades, semi-autonomous revenue agencies (SARAs) have become a key element of public administration reform. They are supposed to improve revenue mobilisation and stabilise state-taxpayer relations. But do SARAs really outperform conventional tax administrations? This article argues that they do. Presenting the results of a panel analysis of local tax collection in Peru between 1998 and 2011, it shows that municipalities with SARAs collect more revenue than those with conventional tax administrations. The results also indicate that local revenue is more stable in municipalities with SARAs, which is good for budget policy and planning.