Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities

Dina Pomeranz and Vila-Belda, José

No 13688, CEPR Discussion Papers from C.E.P.R. Discussion Papers

Abstract: No modern state can exist in the long term without effective taxation. Recent research emerging from close collaboration of academics with tax authorities has shed new light on how states can build such tax capacity. Using both randomized and natural experiments, these partnerships have not only opened access to new types of data, but have also stimulated new perspectives and research questions. While much of research in public finance had historically assumed that a tax in the law is a tax that is collected, exciting new research takes an empirical look inside the black box of tax administration. It addresses issues ranging from the role of information and digitalization, to taxpayer behavior or the link between taxation and citizens’ relationship to the state. This paper provides a brief overview of some of this research, as well as practical advice for those interested in implementing research in partnership with tax authorities or other large public entities.

Date: 2019-04
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (55)

Downloads: (external link)
https://cepr.org/publications/DP13688 (application/pdf)
CEPR Discussion Papers are free to download for our researchers, subscribers and members. If you fall into one of these categories but have trouble downloading our papers, please contact us at subscribers@cepr.org

Related works:
Journal Article: Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities (2019)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cpr:ceprdp:13688

Ordering information: This working paper can be ordered from
https://cepr.org/publications/DP13688

Access Statistics for this paper

More papers in CEPR Discussion Papers from C.E.P.R. Discussion Papers Centre for Economic Policy Research, 33 Great Sutton Street, London EC1V 0DX.
Bibliographic data for series maintained by ().