Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia
收藏NBER2019-08-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w26150
下载链接
链接失效反馈官方服务：
资源简介：
Developing countries collect a far lower share of GDP in taxes than richer countries. This paper asks whether changes in tax administration and tax rates can nevertheless raise substantial additional revenue and if so, which approach is most effective. We study corporate taxation in Indonesia,
提供机构：
美国国家经济研究局
创建时间：
2019-08-01
