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.

政府筹集税收的能力对经济发展、为教育、卫生、基础设施和扶贫投资提供资金是至关重要的。正规企业的增长有助于增加收入，也是提高生产率和生活水平的关键。我们的研究将使用行政税收数据(ATD)来理解税收和企业增长之间的互动关系，目的是改善政策。我们寻求将三种类型的分析结合起来：我们将研究个人纳税人--主要是公司--如何受到税收制度的影响，以及他们对此有何反应。然后，我们将在国家层面(设计政策的层面)汇总这些事实，以了解个别公司的行为对总税收、增长和生产的影响。最后，我们试图研究税收制度和企业行为的这些特征是如何随着国家的发展而变化的，以及它们在不同发展阶段的国家之间是如何变化的。此前，低收入国家获得的企业面板数据有限，阻碍了这些问题的进展。为了开辟新天地，我们将建立一个国际税务数据实验室(ITD-Lab)，将来自不同收入水平的15-20个国家的多年(通常超过10年)的公司级纳税申报单汇集在一起。这是基于英国财政研究所(Institute For Fiscal Studies)和世界银行(World Bank)之间的独特合作关系。财政研究所是申请者的主办机构，用英国、非洲和亚洲的公司税收数据进行研究。世界银行是申请者的前雇主，允许她访问拉丁美洲、非洲法语国家和巴尔干地区的数据。纳税申报是一种丰富的资源，涵盖一个国家的所有正规公司，并提供有关公司特征和行为的详细信息。然而，数据的结构在一定程度上取决于税收制度的结构，因此来自纳税申报的信息不会立即在不同国家之间进行比较。ITD-Lab将作出重要的方法论努力，协调各国的数据，确定不同税制的共同概念(例如，公司销售额、利润和缴纳的税款)，并将它们与数据中的相关变量相匹配。然后，我们将使用这些数据来研究有关税收和发展的关键问题。首先，我们将研究税收负担如何在不同规模的公司之间分配，并量化税收差异对经济总产值的影响。事实上，如果一些公司被征收的税比其他公司更重，这将使它们处于不利地位，并可能降低总产量。其次，我们将考察公司增长动态，跟踪公司利润从公司注册到高峰生产(或关闭)的演变过程。我们将研究不同经济发展水平和不同税制国家的增长模式是如何变化的。最后，我们将研究增值税。我们将研究这项税收的实施如何与教科书模式背道而驰，以及随着国家的发展，实施是否越来越接近教科书模式。我们的发现将为发展中国家税收政策和私营部门支持计划的设计提供参考，如下所述。为了建立一个促进在研究中使用行政税收数据的网络，我们将举办每月一次的研讨会系列会议和每年一次的旗舰会议，聚集学者和政策制定者。此外，我们将通过举办培训课程以及发布代码和半汇总统计数据(例如，所有国家不同规模组的公司的有效税率)，促进我们的研究的复制和推广。ITD-Lab将努力向世界各地的机构灌输一种使用行政税务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

Taxation, Information, and Withholding: Evidence from Costa Rica

税收、信息和预扣税：哥斯达黎加的证据

• 发表时间: 2016
• 作者: Anne Brockmeyer;M. Hernandez
• 通讯作者: M. Hernandez

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