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Measuring Tax Administration Effectiveness and its Impact on Tax Revenue

Arindam Das-Gupta Das-Gupta, Gemma B. Estrada and Donghyun Park ()
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Arindam Das-Gupta Das-Gupta: Goa Institute of Management, Goa, India
Gemma B. Estrada: Asian Development Bank, Manila, Philippines

No 1601, Economic Growth Centre Working Paper Series from Nanyang Technological University, School of Social Sciences, Economic Growth Centre

Abstract: We propose a method for constructing a tax administration measure of effectiveness or TAME, and describe its desirable properties. We then empirically construct a TAME using data from external audits of VAT administrations of Indian state governments. We then use the TAME to quantitatively assess the impact of tax administration effectiveness on tax revenues. The impact is found to be both statistically significant and large. We then identify causes of tax administration effectiveness in the poorly performing states. We then suggest guidelines for constructing our TAMEs for other jurisdictions and time periods.

Keywords: tax administration; tax revenues; value-added tax (search for similar items in EconPapers)
JEL-codes: H21 H25 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-pbe, nep-pub and nep-sea
Date: 2016-01
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