000			01453nab a2200253 c 4500
999			_c145316 _d145316
003			ES-MaIEF
005			20220204103653.0
007			ta
008			220204t2021 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
245		0	_aTax administration versus tax rates _bevidence from corporate taxation in Indonesia _c M. Chatib Basri, Mayara Felix, Rema Hanna, Benjamin A. Olken
260			_c2021
500			_aResumen.
504			_aBibliografía.
520			_aWe 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 estimate an elasticity of taxable income of 0.579. Combining these estimates, improved tax administration is equivalent to raising top rates on all firms by 8 percentage points. On net, improved tax administration can have significant returns for developing countries.
650		4	_945680 _aIMPUESTO DE SOCIEDADES
650		4	_948570 _aTIPOS DE GRAVAMEN
650		4	_97307 _aADMINISTRACION TRIBUTARIA
650		4	_947477 _aINDONESIA
650		4	_941877 _aDERECHO COMPARADO
700			_aBasri, M. Chatib _969519
773	0		_9166464 _oOP 234/2021/12 _tThe American Economic Review _w(IEF)103372 _x 0002-8282 _gv. 111, n. 12, December 2021, p. 3827-3871
942			_cART