Collaborative research: Emirical Evidence of the Tax Administration Production Function

合作研究：税收管理生产函数的实证

• 批准号: 1919073
• 负责人: Rema Hanna
• 金额: $ 19.52万
• 依托单位: Harvard University
• 依托单位国家: 美国
• 项目类别: Standard Grant
• 财政年份: 2019
• 资助国家: 美国
• 起止时间: 2019-08-15 至 2025-07-31
• 项目状态: 未结题
• 来源: https://www.nsf.gov/awardsearch/showAward?AWD_ID=1919073&HistoricalAwards=false
• 关键词: Collaborative; research; Emirical; Evidence; Tax

Many countries, especially low income countries, have low tax revenue which limits their budgets and ability to provide critical infrastructure and public services. While there have been several studies on the impacts of tax rate changes, there has been little research on how changes in tax administration affect tax revenue and tax compliance, which may be far more important for increasing tax revenues. This research project will use four related studies to investigate whether changes in tax administration?adding more labor, capital, or technology to tax offices, or changing how they are organized?can generate increases in tax revenue and increase tax compliance and whether these increased revenues and compliance outweigh their costs. The results will provide policy guidance on increasing tax revenues to a large audience of policymakers in the US around worldwide. Increasing tax revenues will lead to the provision of infrastructure and public services, which in turn could spur economic growth. The results of this research will result in increasing tax revenues, improved provision of public services, and faster economic growth.There has been extensive research on setting optimal tax rates but there is little research on the impacts of: improving tax administration. This project investigates the effects of tax administration on tax collection through four related studies. The first study uses quasi-experimental methods to measure the impact of a large-scale tax office reorganization on tax revenue and compare the gains to those from a tax rate change. The project will then conduct three related randomized controlled trials to estimate the ?Tax Administration Production Function?. The first experimental study will measure the impact of additional capital on tax revenues by providing a randomly assigned subset of tax offices with an increase in their budget for enforcement activities. The second measures the impact of additional labor on tax revenues by adding more staff responsible for tax collection and compliance to randomly assigned tax offices. The last study measures the impact of a productivity-enhancing technology on tax revenues by randomly rolling out a software program that uses historical data to automatically prioritize taxpayers for enforcement activities. The studies will be conducted in close partnership with the tax department, which will implement the three interventions as part of their regular operations. Increasing efficiency of tax collection could lead to better provision of public services and faster economic growth.This award reflects NSF's statutory mission and has been deemed worthy of support through evaluation using the Foundation's intellectual merit and broader impacts review criteria.

许多国家，特别是低收入国家，税收低，限制了其预算和提供关键基础设施和公共服务的能力。虽然已经有几项关于税率变化影响的研究，但很少有关于税收管理变化如何影响税收收入和税收遵守情况的研究，这对增加税收收入可能更为重要。本研究计画将利用四个相关研究，探讨税务管理是否有所改变？为税务机关增加更多的劳动力、资本或技术，或者改变税务机关的组织方式？可以增加税收收入和提高税收合规性，以及这些增加的收入和合规性是否超过其成本。研究结果将为美国全球范围内的众多政策制定者提供增加税收的政策指导。 增加税收将导致提供基础设施和公共服务，这反过来又可以刺激经济增长。 研究的结果可以增加税收，改善公共服务，促进经济增长。关于最优税率的设定，人们进行了广泛的研究，但对提高税收管理的影响的研究却很少。本课题通过四个相关研究，探讨税收管理对税收征收的影响。第一项研究使用准实验方法来衡量大规模税务局重组对税收收入的影响，并将收益与税率变化进行比较。然后，该项目将进行三个相关的随机对照试验，以估计？税收管理生产函数？ 第一个实验性研究将通过向随机分配的税务局子集提供执法活动预算的增加来衡量额外资本对税收收入的影响。第二种方法通过向随机分配的税务局增加更多负责税收征管和合规的工作人员来衡量额外劳动力对税收收入的影响。最后一项研究通过随机推出一个软件程序来衡量提高生产力的技术对税收收入的影响，该软件程序使用历史数据自动优先考虑纳税人的执法活动。 这些研究将与税务部门密切合作进行，税务部门将把这三项干预措施作为其常规业务的一部分加以实施。 提高税收效率可以带来更好的公共服务和更快的经济增长。该奖项反映了NSF的法定使命，并通过使用基金会的知识价值和更广泛的影响审查标准进行评估，被认为值得支持。

项目成果

Tax Administration versus Tax Rates: Evidence from Corporate Taxation in Indonesia

税收管理与税率：印度尼西亚企业税的证据

• DOI: 10.1257/aer.20201237
• 发表时间: 2021
• 期刊: American Economic Review
• 影响因子: 10.7
• 作者: Basri, M. Chatib;Felix, Mayara;Hanna, Rema;Olken, Benjamin A.
• 通讯作者: Olken, Benjamin A.