将国家能力研究带入实地：与税务机关合作的洞见
Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities
Annual Review of Economics · 2019 · [{"name": "Dina Pomeranz", "affiliation": ["University of Zurich", "Centre for Economic Policy Research"]}, {"name": "José Vila-Belda", "affiliation": ["University of Fribourg", "University of Zurich"]}]
中文摘要
没有有效的税收，现代国家都无法长期存续。学者与税务机关紧密合作产生的最新研究，为国家如何建立这种税收能力提供了新的视角。借助随机实验与自然实验，这些合作不仅打通了获取新型数据的渠道，还激发了新的视角和研究问题。尽管公共财政领域的大量研究历来假定法律规定的税种就是实际征收的税种，但令人振奋的新研究对税收行政这一"黑箱"展开了实证考察。这些研究涉及的问题广泛，从信息与数字化的作用，到纳税人行为，再到税收与"公民—国家关系"之间的联系。本文简要概述了部分相关研究，并为有意与税务机关或其他大型公共实体合作开展研究的人士提供了实用建议。
Abstract
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.