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

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...

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Bibliographic Details
Published in:The American economic review 2021-12, Vol.111 (12), p.3827-3871
Main Authors: Basri, M. Chatib, Felix, Mayara, Hanna, Rema, Olken, Benjamin A.
Format: Article
Language:English
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