Tax Administration versus Tax Rates: Evidence from Corporate Taxation in Indonesia
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...
| Main Authors: | , , , |
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| 其他作者: | |
| 格式: | 文件 |
| 语言: | en_US |
| 出版: |
American Economic Association
2024
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| 主题: | |
| 在线阅读: | https://hdl.handle.net/1721.1/153913 |