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Russia's Tax Crisis: Explaining Falling Revenues in a Transitional Economy

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  • D. Reisman
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    Abstract

    Market reforms in Russia have been threatened in recent years by a continuing, dramatic decline in tax revenues. This article analyzes the fiscal data in search of an explanation. While part of the drop in collections can be attributed to rate changes and transitional macroeconomic dislocation, a sizable residual reflects a progressively worsening tax administration. This, in turn, is traced to perverse incentives in the system by which tax revenues are shared between central, regional, and local governments in Russia's evolving federal system. As in other contexts, divided property rights reduce owners' motivation to invest in a jointly-owned asset. Copyright 1999 Blackwell Publishers Ltd..

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    Bibliographic Info

    Article provided by Wiley Blackwell in its journal Economics and Politics.

    Volume (Year): 11 (1999)
    Issue (Month): 2 (07)
    Pages: 145-169

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    Handle: RePEc:bla:ecopol:v:11:y:1999:i:2:p:145-169

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    Cited by:
    1. Mark E. Schaffer & Gerard Turley, 2001. "Effective versus statutory taxation: measuring effective tax administration in transition economies," Working Papers 62, European Bank for Reconstruction and Development, Office of the Chief Economist.
    2. Marcella Mulino, 2002. "On the determinants of capital flight from Russia," Atlantic Economic Journal, International Atlantic Economic Society, vol. 30(2), pages 148-169, June.
    3. Kessing, Sebastian G. & Konrad, Kai A. & Kotsogiannis, Christos, 2005. "Federal tax autonomy and the limits of cooperation," Discussion Papers, Research Unit: Market Processes and Governance SP II 2005-18, Social Science Research Center Berlin (WZB).
    4. Scott Gehlbach, 2003. "Taxability and Government Support of Business Activity: Testing Theories of Social-Contract Failure," Working Papers w0028, Center for Economic and Financial Research (CEFIR).
    5. Scott Gehlbach, 2003. "Taxability and Low-Productivity Traps," Working Papers w0029, Center for Economic and Financial Research (CEFIR).

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