By a result of Paris and Friedman, the collection axiom schema for $\Sigma_{n+1}$ formulas, $B\Sigma_{n+1}$ , is $\Pi_{n+2}$ conservative over $I\Sigma_n$ . We give a new proof-theoretic proof of this theorem, which is based on a reduction of $B\Sigma_n$ to a version of collection rule and a subsequent analysis of this rule via Herbrand's theorem. A generalization of this method allows us to improve known results on reflection principles for $B\Sigma_n$ and to answer some technical questions left open by Sieg (...) [23] and Hájek [9]. We also give a new proof of independence of $B\Sigma_{n+1}$ over $I\Sigma_n$ by a direct recursion-theoretic argument and answer an open problem formulated by Gaifman and Dimitracopoulos [8]. (shrink)