Tax Administration versus Tax Rates: Evidence from Corporate Taxation in Indonesia
American Economic Review · 2021 · M. Chatib Basri、Mayara Felix、Rema Hanna、Benjamin Olken
中文摘要
我们比较了增加税收收入的两种途径：税收征管与税率。我们表明，当印度尼西亚将顶级区域企业划入“中型纳税人办公室”（其工作人员与纳税人比例较高）时，税收收入增加了一倍以上。考察企业所得税税率的非线性变化，我们估计应税收入弹性为0.579。综合这些估计，改善税收征管相当于将所有企业的最高税率提高8个百分点。净效应而言，改善税收征管对发展中国家可以产生统计显著的回报。（JEL H25, H26, K34, O17）
Abstract
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. (JEL H25, H26, K34, O17)