Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities

42 Pages Posted: 30 Apr 2019

See all articles by Dina Pomeranz

Dina Pomeranz

University of Zurich; Centre for Economic Policy Research (CEPR)

José Vila-Belda

University of Zurich; University of Fribourg

Multiple version iconThere are 2 versions of this paper

Date Written: April 2019

Abstract

No modern state can exist in the long term without effective taxation. Recent research emerging from close collaboration of academics with tax authorities has shed new light on how states can build such tax capacity. Using both randomized and natural experiments, these partnerships have not only opened access to new types of data, but have also stimulated new perspectives and research questions. While much of research in public finance had historically assumed that a tax in the law is a tax that is collected, exciting new research takes an empirical look inside the black box of tax administration. It addresses issues ranging from the role of information and digitalization, to taxpayer behavior or the link between taxation and citizens' relationship to the state. This paper provides a brief overview of some of this research, as well as practical advice for those interested in implementing research in partnership with tax authorities or other large public entities.

Suggested Citation

Pomeranz, Dina and Vila-Belda, José, Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities (April 2019). CEPR Discussion Paper No. DP13688. Available at SSRN: https://ssrn.com/abstract=3379603

Dina Pomeranz (Contact Author)

University of Zurich ( email )

Rämistrasse 71
Zürich, CH-8006
Switzerland

Centre for Economic Policy Research (CEPR) ( email )

London
United Kingdom

José Vila-Belda

University of Zurich ( email )

Rämistrasse 71
Zürich, CH-8006
Switzerland

University of Fribourg ( email )

Bd de Pérolles 90
Fribourg, 1700
Switzerland

Register to save articles to
your library

Register

Paper statistics

Downloads
1
Abstract Views
92
PlumX Metrics