45
Views
0
CrossRef citations to date
0
Altmetric
Research Article

Monitoring Superrich: the Effects of Indonesian High-Wealth Individuals (HWI) Tax Office

Accepted author version posted online: 28 May 2024
Accepted author version

REFERENCES

  • Abadie, Alberto. 2021. “Using Synthetic Controls: Feasibility, Data Requirements, and Methodological Aspects.” Journal of Economic Literature 59 (2): 391–425.
  • Abadie, Alberto, Alexis Diamond, and Jens Hainmueller. 2010. “Synthetic Control Methods for Comparative Case Studies: Estimating the Effect of California’s Tobacco Control Program.” Journal of the American Statistical Association 105 (490): 493–505. https://doi.org/10.1198/jasa.2009.ap08746.
  • Agrawal, David R., and Dirk Foremny. 2019. “Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms.” Review of Economics and Statistics 101 (2): 214–32.
  • Agrawal, David R., Dirk Foremny, and Clara Martínez-Toledano. 2020. “Paraísos Fiscales, Wealth Taxation, and Mobility.” In Proceedings. Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association, 113:1–79. JSTOR.
  • Allingham, Michael G., and Agnar Sandmo. 1972. “Income Tax Evasion: A Theoretical Analysis.” Journal of Public Economics 1 (3–4): 323–38.
  • Alstadsæter, Annette, Niels Johannesen, and Gabriel Zucman. 2018. “Who Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Inequality.” Journal of Public Economics 162: 89–100.
  • Atkinson, Anthony B., Thomas Piketty, and Emmanuel Saez. 2011. “Top Incomes in the Long Run of History.” Journal of Economic Literature 49 (1): 3–71.
  • Basri, M. Chatib, Mayara Felix, Rema Hanna, and Benjamin A. Olken. 2021. “Tax Administration versus Tax Rates: Evidence from Corporate Taxation in Indonesia.” American Economic Review 111 (12): 3827–71.
  • Basri, Muhammad Chatib. 2013. “A Tale of Two Crises: Indonesia’s Political Economy.” JICA-RI Working Paper 57: 1–37.
  • Basri, Muhammad Chatib, and Reza Yamora Siregar. 2009. “Navigating Policy Responses at the National Level in the Midst of the Global Financial Crisis: The Experience of Indonesia.” Asian Economic Papers 8 (3): 1–35.
  • Best, Michael Carlos, Anne Brockmeyer, Henrik Jacobsen Kleven, Johannes Spinnewijn, and Mazhar Waseem. 2015. “Production versus Revenue Efficiency with Limited Tax Capacity: Theory and Evidence from Pakistan.” Journal of Political Economy 123 (6): 1311–55.
  • Brülhart, Marius, Jonathan Gruber, Matthias Krapf, and Kurt Schmidheiny. 2022. “Behavioral Responses to Wealth Taxes: Evidence from Switzerland.” American Economic Journal: Economic Policy 14 (4): 111–50.
  • Chan, Ho Fai, Katharina Gangl, Mohammad Wangsit Supriyadi, and Benno Torgler. 2023. “The Effects of Increased Monitoring on High Wealth Individuals: Evidence from a Quasi-Natural Experiment in Indonesia.” Journal of Economic Behavior & Organization 215: 244–67.
  • DJP. 2010. “Sebuah Tinjuan Memperingati Satu Tahun Beroperasi.” Jakarta: Direktorat Jenderal Pajak.
  • Fan, Haichao, Yu Liu, Nancy Qian, and Jaya Wen. 2018. “Computerizing VAT Invoices in China.” National Bureau of Economic Research.
  • Feldstein, Martin. 1995. “The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act.” Journal of Political Economy 103 (3): 551–72.
  • Gordon, Roger, and Wei Li. 2009. “Tax Structures in Developing Countries: Many Puzzles and a Possible Explanation.” Journal of Public Economics 93 (7–8): 855–66.
  • Gruber, Jon, and Emmanuel Saez. 2002. “The Elasticity of Taxable Income: Evidence and Implications.” Journal of Public Economics 84 (1): 1–32.
  • Jakobsen, Katrine, Kristian Jakobsen, Henrik Kleven, and Gabriel Zucman. 2020. “Wealth Taxation and Wealth Accumulation: Theory and Evidence from Denmark.” The Quarterly Journal of Economics 135 (1): 329–88.
  • Khan, Adnan Q., Asim I. Khwaja, and Benjamin A. Olken. 2016. “Tax Farming Redux: Experimental Evidence on Performance Pay for Tax Collectors.” The Quarterly Journal of Economics 131 (1): 219–71.
  • Kleven, Henrik, Camille Landais, Mathilde Munoz, and Stefanie Stantcheva. 2020. “Taxation and Migration: Evidence and Policy Implications.” Journal of Economic Perspectives 34 (2): 119–42.
  • Mc Laughlin, Ms Lucilla, and John Buchanan. 2017. Revenue Administration: Implementing a High-Wealth Individual Compliance Program. International Monetary Fund.
  • Naritomi, Joana. 2019. “Consumers as Tax Auditors.” American Economic Review 109 (9): 3031–72.
  • OECD. 2017. Tax Administration 2017: Comparative Information on OECD and Other Advanced and Emerging Economies. Paris: Organisation for Economic Co-operation and Development. https://www.oecd-ilibrary.org/taxation/tax-administration-2017_tax_admin-2017-en.
  • Saez, Emmanuel, Joel Slemrod, and Seth H. Giertz. 2012. “The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review.” Journal of Economic Literature 50 (1): 3–50.
  • Scheuer, Florian, and Joel Slemrod. 2020. “Taxation and the Superrich.” Annual Review of Economics 12: 189–211.
  • Scheuer, Florian, and Joel Slemrod. 2021. “Taxing Our Wealth.” Journal of Economic Perspectives 35 (1): 207–30.
  • Seim, David. 2017. “Behavioral Responses to Wealth Taxes: Evidence from Sweden.” American Economic Journal: Economic Policy 9 (4): 395–421.
  • Slemrod, Joel. 2019. “Tax Compliance and Enforcement.” Journal of Economic Literature 57 (4): 904–54.
  • Slemrod, Joel, Marsha Blumenthal, and Charles Christian. 2001. “Taxpayer Response to an Increased Probability of Audit: Evidence from a Controlled Experiment in Minnesota.” Journal of Public Economics 79 (3): 455–83.
  • Waseem, Mazhar. 2018. “Taxes, Informality and Income Shifting: Evidence from a Recent Pakistani Tax Reform.” Journal of Public Economics 157: 41–77.
  • Widihartanto, Sekti, and Valerie Braithwaite. 2016. “‘Hunting Animals in a Zoo’? Regulating Indonesia’s High Wealth Individual Taxpayers.” Regulating Indonesia’s High Wealth Individual Taxpayers (February 22, 2016). RegNet Research Paper, no. 2016/101.
  • Yitzhaki, Shlomo. 1987. “On the Excess Burden of Tax Evasion.” Public Finance Quarterly 15 (2): 123–37.
  • Zucman, Gabriel. 2013. “The Missing Wealth of Nations: Are Europe and the US Net Debtors or Net Creditors?” The Quarterly Journal of Economics 128 (3): 1321–64.
  • Zucman, Gabriel. 2014. “Taxing across Borders: Tracking Personal Wealth and Corporate Profits.” Journal of Economic Perspectives 28 (4): 121–48.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.