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Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia

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NBER2019-08-01 更新2025-01-04 收录
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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,

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2019-08-01
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