Does IT Modernization Affect Tax Take?

25 Pages Posted: 18 Aug 2016

See all articles by Kawika Pierson

Kawika Pierson

Willamette University - Atkinson Graduate School of Management; affiliation not provided to SSRN

Fred Thompson

Willamette University - Atkinson Graduate School of Management

Date Written: August 14, 2016

Abstract

We find that, for many categories of taxes, states that have upgraded their tax-processing systems see statistically and economically significant increases in collections relative to states that have not. Specifically, we detect positive impacts for amusement taxes, tobacco taxes, motor vehicle licensing taxes, individual income taxes, and severance taxes in states that have followed this approach to the procurement of tax-processing systems. We find no evidence that financial administration expenditures increase for these states.

Keywords: Tax Processing, Government Finance Data, Government Information Technology, Tax Collection

JEL Classification: H71, H26, L86

Suggested Citation

Pierson, Kawika and Thompson, Fred, Does IT Modernization Affect Tax Take? (August 14, 2016). Available at SSRN: https://ssrn.com/abstract=2823179 or http://dx.doi.org/10.2139/ssrn.2823179

Kawika Pierson

Willamette University - Atkinson Graduate School of Management ( email )

900 State Street
Salem, OR 97301
United States

affiliation not provided to SSRN

Fred Thompson (Contact Author)

Willamette University - Atkinson Graduate School of Management ( email )

900 State Street
Salem, OR 97301
United States
503-370-6228 (Phone)
503-370-3011 (Fax)

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