Collaborative research: Emirical Evidence of the Tax Administration Production Function

许多国家，特别是低收入国家，税收收入低，这限制了它们的预算和提供关键基础设施和公共服务的能力。虽然有一些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合规的研究，这可能对增加税收收入更为重要。本研究项目将使用四项相关研究来调查税收管理的变化是否？为税务部门增加更多的劳动力、资本或技术，还是改变他们的组织方式？能否增加税收收入并提高税收合规性，以及这些增加的收入和合规性是否超过其成本。研究结果将为美国在全球范围内的众多政策制定者提供增加税收的政策指导。增加税收收入将促进基础设施和公共服务的提供，进而刺激经济增长。这项研究的结果将导致增加税收，改善公共服务的提供和更快的经济增长。关于确定最优税率的研究已经非常广泛，但关于改善税收管理的影响的研究却很少。本项目通过四项相关研究来探讨税收征管对税收征收的影响。第一项研究使用准实验方法来衡量大规模税务机构重组对税收收入的影响，并将其收益与税率变化的收益进行比较。然后，该项目将进行三个相关的随机对照试验来估计？税收征管生产函数？第一项实验研究将通过向随机分配的一组税务局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。第二种方法是通过在随机分配的税务所增加税收征管和合规人员来衡量新增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率的技术对税收的影响，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，税务部门将实施这三项干预措施，作为其日常业务的一部分。提高税收效率可以改善公共服务的提供，加快经济增长。该奖项反映了美国国家科学基金会的法定使命，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。

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.