An International Tax Data Laboratory (ITD-Lab) For Studying Taxes, Firms and Development

用于研究税收、公司和发展的国际税务数据实验室 (ITD-Lab)

• 批准号: MR/V025058/1
• 负责人: Anne Brockmeyer
• 金额: $ 178.95万
• 依托单位: Institute for Fiscal Studies
• 依托单位国家: 英国
• 项目类别: Fellowship
• 财政年份: 2022
• 资助国家: 英国
• 起止时间: 2022 至 无数据
• 项目状态: 未结题
• 来源: https://gtr.ukri.org/projects?ref=MR%2FV025058%2F1
• 关键词: International; Tax; Data; Laboratory; ITD

Governments' ability to raise tax revenue is fundamental for economic development, financing investment in education, health, infrastructure and poverty alleviation. The growth of formal businesses aids revenue-raising and is key to improvements in productivity and living standards. Our research will use administrative tax data (ATD) to understand the interactions between taxation and business growth, with the aim of improving policy. We seek to combine three types of analyses: We will study how individual taxpayers - mostly firms - are affected by the tax system and how they react to it. We will then aggregate these facts at the country level - the level at which policy is designed - to understand the implications of individual firms' behaviours for aggregate tax revenues, growth and production. Finally, we seek to study how these features of tax systems and firm behaviour change as countries develop with time, and how they vary across countries at different stages of development.Progress on these questions has previously been hampered by the limited availability of firm panel data in lower-income countries. To break new ground, we will build an International Tax Data Lab (ITD-Lab) that brings together firm-level tax declarations covering multiple years (often over a decade) from 15-20 countries at different income levels. This is based on a unique partnership between the Institute for Fiscal Studies - the applicant's host institution which conducts research with firm tax data in the UK, Africa and Asia - and the World Bank - the applicant's previous employer which opened her access to data from Latin America, Francophone Africa and the Balkans. Tax declarations are a rich resource, covering all formal firms in a country, and providing detailed information on firms' characteristics and behaviour. Yet, the structure of the data depends partly on the structure of the tax system, so that information from tax declarations is not immediately comparable across countries. ITD-Lab will make an important methodological effort to harmonise the data across countries, identifying concepts which are common across different tax systems (e.g. firm sales, profits and taxes paid) and matching them to the relevant variables in the data.We will then use the data to study vital questions on tax and development. First, we will examine how the tax burden is distributed across firms of different sizes and quantify the impact of tax differences on an economy's total production. Indeed, if some firms are taxed more heavily than others, this puts them at a disadvantage and can lower total production. Second, we will examine firm growth dynamics, tracking how a firms' profits evolve from company registration to peak production (or to closure). We will study how the growth patterns change across countries at different levels of economic development and with different tax systems. Finally, we will study the value-added tax. We will examine how the implementation of this tax diverges from the textbook model and whether the implementation grows closer to the textbook model as countries develop. Our findings will inform the design of tax policies and private sector support programs in developing countries, as discussed below.To build a network promoting the use of administrative tax data in research, we will hold a monthly seminar series and an annual flagship conference bringing together academics and policymakers. In addition, we will facilitate the replication and extension of our research through training sessions and the publication of codes and semi-aggregate statistics (e.g. effective tax rates across firms of different size groups in all countries). ITD-Lab will strive to instil a culture of using administrative tax data for policy design in institutions worldwide.

政府提高税收的能力对于经济发展，对教育，卫生，基础设施和贫困的投资融资至关重要。正式企业的增长有助于促进收入，是提高生产力和生活水平的关键。我们的研究将使用行政税收数据（ATD）来了解税收与业务增长之间的相互作用，以改善政策。我们寻求结合三种类型的分析：我们将研究单个纳税人（主要是公司）如何受税收制度的影响以及他们如何对其做出反应。然后，我们将把这些事实汇总在国家层面（政策设计的水平），以了解各个公司行为对总税收收入，增长和生产的含义。最后，我们寻求研究随着时间的流逝而发展的这些特征和公司行为的这些特征如何随着时间的流逝而变化，以及它们在不同发展阶段的各个国家如何变化。这些问题以前对低收入国家的公司面板数据的可用性有限妨碍了这些问题。为了打破新的立场，我们将建立一个国际税收数据实验室（ITD-LAB），该实验室将涵盖来自不同收入水平的15-20个国家的多年（通常是十年以上）的公司级税收声明汇总。这是基于财政研究所之间的独特合作伙伴关系 - 申请人的房东机构，该机构在英国，非洲和亚洲和世界银行 - 申请人的前任雇主在英国，非洲和世界银行进行研究，该雇主从拉丁美洲，法语非洲非洲和巴尔干的雇主访问了她从拉丁美洲获得数据的访问。税收声明是一种丰富的资源，涵盖了一个国家的所有正式公司，并提供了有关公司特征和行为的详细信息。但是，数据的结构部分取决于税收制度的结构，因此来自税收声明的信息在整个国家 /地区都无法立即可比。 ITD-LAB将做出重要的方法学努力，以协调各个国家的数据，确定在不同税收系统中常见的概念（例如，公司的销售，利润和税收），并将其与数据中的相关变量匹配。然后，我们将使用数据来研究有关税收和发展的重要问题。首先，我们将研究如何分配税收负担在不同规模的公司之间，并量化税收差异对经济总产量的影响。确实，如果某些公司比其他公司更严重，这会使他们处于不利地位，并且可以降低总产量。其次，我们将研究公司的增长动态，跟踪公司的利润从公司注册到峰值生产（或关闭）的发展。我们将研究在不同经济发展和不同税收制度的各个国家的增长模式如何变化。最后，我们将研究增值税。我们将研究该税的实施如何与教科书模型不同，以及随着国家发展的发展，实施是否越来越接近教科书模型。如下所述，我们的发现将为发展中国家的税收政策和私营部门支持计划的设计提供信息。为了建立一个促进研究中使用行政税收数据的网络，我们将举行每月的研讨会系列和年度旗舰会议，将学者和决策者聚集在一起。此外，我们将通过培训课程以及法规和半聚集统计数据（例如，各个国家 /地区不同规模群体的有效税率的有效税率）来促进研究的复制和扩展。 ITD-LAB将努力灌输全球机构中使用行政税数据进行政策设计的文化。

项目成果

Taxing Property in Developing Countries: Theory and Evidence from Mexico

发展中国家的财产税：来自墨西哥的理论和证据

• 发表时间: 2023
• 作者: Brockmeyer A

Public finance in emerging economies

新兴经济体的公共财政

• DOI: 10.1007/s10797-023-09817-6
• 发表时间: 2024
• 期刊: International Tax and Public Finance
• 影响因子: 1
• 作者: Brockmeyer A

Tax equity around the world: a discussion

全球税收公平：讨论

• DOI: 10.1111/1475-5890.12342
• 发表时间: 2023
• 期刊: Fiscal Studies
• 影响因子: 7.3
• 作者: Brockmeyer A

Electronic Payment Technology and Tax Compliance: Evidence from Uruguay's Financial Inclusion Reform

电子支付技术与税务合规：乌拉圭普惠金融改革的证据

• 发表时间: 2022
• 作者: Brockmeyer A