Mayara Felix, Harvard Kennedy School of Government
8 June 15:00 to 16:15
Research Seminar - Online
Mayara Felix is a Postdoctoral Research Fellow at Harvard Kennedy School. Her research interests are in Development, International Trade, and Labor. Within these fields, she is particularly interested in understanding how governments regulate firms, and the consequences therein. Mayara holds a PhD in Economics from MIT and a BA in Economics and Mathematics from Mount Holyoke College. She will be joining the faculty of Yale University in July 2024 as an Assistant Professor of Economics and Global Affairs.
Tax Administration versus Tax Rates: Evidence from Corporate Taxation in Indonesia
Abstract: 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.
If you are an Oxford University student, faculty or staff, and would like to attend any of the seminars, please contact cbt@sbs.ox.ac.uk to check availability.
