OxTalks is Changing
OxTalks will soon move to the new Halo platform and will become 'Oxford Events.' There will be a need for an OxTalks freeze. This was previously planned for Friday 14th November – a new date will be shared as soon as it is available (full details will be available on the Staff Gateway).
In the meantime, the OxTalks site will remain active and events will continue to be published.
If staff have any questions about the Oxford Events launch, please contact halo@digital.ox.ac.uk
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 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.
Date:
8 June 2022, 15:00
Venue:
By Zoom
Speaker:
Mayara Felix (Harvard Kennedy School of Government)
Organising department:
Saïd Business School
Organisers:
Dr Alice Pirlot (Oxford University Centre for Business Taxation),
Dr Martin Simmler (Oxford University Centre for Business Taxation)
Organiser contact email address:
cbtevents@sbs.ox.ac.uk
Part of:
Oxford University Centre for Business Taxation Research Seminars
Booking required?:
Required
Booking email:
CBTEvents@sbs.ox.ac.uk
Audience:
Members of the University only
Editor:
Alison Meeson
