Tax Administration Reform and Fiscal Adjustment: The Case of Indonesia (2001-07)
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References listed on IDEAS
- Stephen Marks, 2005. "Proposed changes to the value added tax: implications for tax revenue and price distortions," Bulletin of Indonesian Economic Studies, Taylor & Francis Journals, vol. 41(1), pages 81-95.
- Dubin, Jeffrey A. & Graetz, Michael J. & Wilde, Louis L., 1990. "The Effect of Audit Rates on the Federal Individual Income Tax, 1977-1986," National Tax Journal, National Tax Association, vol. 43(4), pages 395-409, December.
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- Bimo Wijayanto & Yogi Vidyattama, 2017. "Revenue and Distributional Impact Analysis of Indonesian Personal Income Tax Reform in 2008," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, vol. 63, pages 97-113, December.
- Tugay Gunel & Irem Didinmez, 2022. "Relationship between rule of law and tax revenues: dynamic panel data analysis," Public Sector Economics, Institute of Public Finance, vol. 46(3), pages 403-419.
- Prasetyono, Pipin, 2015. "Assessment of Indonesia’s poverty alleviation strategy: a chronic poverty approach," MPRA Paper 97794, University Library of Munich, Germany.
- Wenéyam Hippolyte Balima & Jean‐Louis Combes & Alexandru Minea, 2016.
"Bond Markets Initiation and Tax Revenue Mobilization in Developing Countries,"
Southern Economic Journal, John Wiley & Sons, vol. 83(2), pages 550-572, October.
- Weneyam Hippolyte Balima & Jean-Louis Combes & Alexandru Minea, 2016. "Bond Markets Initiation and Tax Revenue Mobilization in Developing Countries," Post-Print halshs-01426487, HAL.
- Mr. Bernardin Akitoby & Ms. Anja Baum & Clay Hackney & Olamide Harrison & Keyra Primus & Ms. Veronique Salins, 2018. "Tax Revenue Mobilization Episodes in Emerging Markets and Low-Income Countries: Lessons from a New Dataset," IMF Working Papers 2018/234, International Monetary Fund.
- Md. Harun Ur Rashid & Afzal Ahmad & Muhammad Saleh Abdullah & Monir Ahmmed & Serajul Islam, 2022. "Doing Business and Tax Evasion: Evidence from Asian Countries," SAGE Open, , vol. 12(4), pages 21582440221, October.
- Maurice Obstfeld, 2014.
"Never Say Never: Commentary on a Policymaker’s Reflections,"
IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 62(4), pages 656-693, November.
- Obstfeld, Maurice, 2014. "Never Say Never: Commentary on a Policymaker?s Reflections," CEPR Discussion Papers 9802, C.E.P.R. Discussion Papers.
- Amir, Hidayat & Asafu-Adjaye, John & Ducpham, Tien, 2013. "The impact of the Indonesian income tax reform: A CGE analysis," Economic Modelling, Elsevier, vol. 31(C), pages 492-501.
- Weneyam Hippolyte Balima & Jean-Louis Combes & Alexandru Minea, 2016. "Bond Markets Initiation and Tax Revenue Mobilization in Developing Countries," Southern Economic Journal, Southern Economic Association, vol. 83(2), pages 550-572, October.
- Uyar, Ali & Nimer, Khalil & Kuzey, Cemil & Shahbaz, Muhammad & Schneider, Friedrich, 2021. "Can e-government initiatives alleviate tax evasion? The moderation effect of ICT," Technological Forecasting and Social Change, Elsevier, vol. 166(C).
- Teguh Dartanto, 2012. "The 2008 Corporate Income Tax Reform and Its Contribution to Poverty Reduction in Indonesia," Working Papers in Economics and Business 201203, Faculty of Economics and Business, University of Indonesia, revised Apr 2012.
- repec:wly:soecon:v:83:2:y:2016:p:550-572 is not listed on IDEAS
- Iswahyudi, Heru, 2018. "Where has the money gone?: The case of Value Added Tax revenue performance in Indonesia," MPRA Paper 89876, University Library of Munich, Germany.
- Amir, Hidayat & Nugroho, Anda, 2013. "Development of Web-Based CGE Model for Tax Policy Analysis," MPRA Paper 66300, University Library of Munich, Germany.
- Iswahyudi, Heru, 2020. "The problem of gross receipts taxes in Indonesia: Economic distortions and policy options," MPRA Paper 100617, University Library of Munich, Germany.
- Tahseen Ajaz & Eatzaz Ahmad, 2010. "The Effect of Corruption and Governance on Tax Revenues," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 49(4), pages 405-417.
- Prianto Budi Saptono & Gustofan Mahmud, 2022. "Institutional environment and tax performance: empirical evidence from developing economies," Public Sector Economics, Institute of Public Finance, vol. 46(2), pages 207-237.
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Keywords
WP; administration reform; tax administration; reform strategy; sales tax;All these keywords.
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