Measuring Tax Administration Effectiveness and its Impact on Tax Revenue
Arindam Das-Gupta Das-Gupta,
Gemma B. Estrada and
Donghyun Park ()
Additional contact information
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
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
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2) Track citations by RSS feed
Downloads: (external link)
Working Paper: Measuring Tax Administration Effectiveness and its Impact on Tax Revenue (2016)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:nan:wpaper:1601
Access Statistics for this paper
More papers in Economic Growth Centre Working Paper Series from Nanyang Technological University, School of Social Sciences, Economic Growth Centre Contact information at EDIRC.
Bibliographic data for series maintained by Magdalene Lim ().