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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| Format: | Article |
| Language: | en_US |
| Published: |
American Economic Association
2024
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| Subjects: | |
| Online Access: | https://hdl.handle.net/1721.1/153913 |