Chan, Ho Fai; Gangl, Katharina; Supriyadid, Wangsit; … - 2021
This study leverages a quasi-natural experiment – in 2009, Indonesia established a tax office for high wealth individuals (HWI), increasing the audit probability and monitoring of around 1,200 rich taxpayers in Jakarta. Using 141,097 de-identified 2006–2012 individual tax return records, we...