Taking state-capacity research to the field: Insights from collaborations with tax authorities

D Pomeranz, J Vila-Belda - Annual Review of Economics, 2019 - annualreviews.org
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 …

[PDF][PDF] If algorithms dream of Customs, do customs officials dream of algorithms? A manifesto for data mobilisation in Customs

K Mikuriya, T Cantens - World Customs Journal, 2020 - worldcustomsjournal.scholasticahq …
Governance by data is a growing global trend, supported by strong national public policies
whose foundation is open data, artificial intelligence and decision-making supported by …

The ATO Longitudinal Information Files (ALife): Individuals-A new dataset for public policy research

A Carter, T Abhayaratna, S Johnson - Tax and Transfer Policy …, 2021 - papers.ssrn.com
Abstract The Australian Taxation Office Longitudinal Information Files: Individuals (ALife:
Individuals), is one of the most comprehensive tax administrative datasets in the world. The …

[HTML][HTML] The effects of increased monitoring on high wealth individuals: Evidence from a quasi-natural experiment in Indonesia

HF Chan, K Gangl, MW Supriyadi, B Torgler - Journal of Economic …, 2023 - Elsevier
In 2009, Indonesia introduced a specialised tax office focused on High Wealth Individuals
(HWIs), increasing the audit probability and monitoring of around 1200 wealthy taxpayers in …

The ATO Longitudinal Information Files (ALife): Individuals—A New Dataset for Public Policy Research

T Abhayaratna, A Carter… - Australian Economic …, 2022 - Wiley Online Library
Abstract The Australian Taxation Office Longitudinal Information Files: Individuals (ALife:
Individuals), is one of the most comprehensive tax administrative datasets in the world. The …

An interpretive structural model for factors affecting the tax compliance of professional athletes: a case study of football players

Z Memari, A Rezaei Pandari… - International Journal of …, 2022 - emerald.com
Purpose Tax revenues are becoming one of the crucial tax policy segments in developing
countries. Governments intend to collect more funds in the budget. The study aimed to …

The principles of an ideal homelessness administrative data system: lessons from global practice

I Thomas, P Mackie - European Journal of Homelessness, 2020 - orca.cardiff.ac.uk
Discussions of homelessness measurement methodologies have largely focused on the
generation of primary data, for example point-in-time counts. Though there is long standing …

La gestión de los datos administrativos en España: diagnóstico y retos de futuro

M Almunia, PR Biel - Cuadernos Económicos de ICE, 2021 - revistasice.com
Los países de nuestro entorno han dado pasos importantes para gestionar y facilitar el
acceso a la ingente cantidad de datos que generan y recopilan las Administraciones …

[PDF][PDF] Building an administrative database of children

SI Bessho, H Noguchi, R Tanaka, K Ushijima… - Public Policy …, 2020 - mof.go.jp
In empirical analyses in economics over recent years, some studies have been using data
collated by administrative departments as part of their work. Administrative data is full data of …

[PDF][PDF] A Primer for Doing Tax Research with Administrative Data

D Tortarolo - 2022 - dtortarolo.com.ar
A Primer for Doing Tax Research with Administrative Data Page 1 A Primer for Doing Tax
Research with Administrative Data Dario Tortarolo University of Nottingham December 13 …