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Firms as tax collectors

Garriga, Pablo; Tortarolo, Dario - 2022 - This version: October 25, 2022

We show that delegating tax collection to large firms can help build tax capacity in weak-enforcement settings. We exploit two reforms in Argentina that dramatically expanded and subsequently reduced turnover tax withholding by firms. Combining firm-to-firm data with regression discontinuity and...

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The consequences of corruption : evidences from China

Bin Dong; Torgler, Benno - 2010

China. We also find that corruption strongly reduces tax revenue. Looking at things from an expenditure point of view we … observe that corruption significantly decreases government spending on education, R&D and public health in China. We also … that the pollution haven hypothesis may not hold in China. This finding sheds a new light on the “China puzzle” that China …

Persistent link: https://www.econbiz.de/10008729042