Tax Administration versus Tax Rates: Evidence from Corporate Taxation in Indonesia
研究比较了加强税收征管与提高税率对增加税收收入的效果，发现印度尼西亚将大型企业纳入高人员配比的税务办公室后，税收收入翻倍，其效果相当于对所有企业提高8个百分点的税率。
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.