This file is part of IDEAS, which uses RePEc data


[ Papers | Articles | Software | Books | Chapters | Authors | Institutions | JEL Classification | NEP reports | Search | New papers by email | Author registration | Rankings | Volunteers | FAQ | Blog | Help! ]

The Russian 'flat tax' reform

Author info | Abstract | Publisher info | Download info | Related research | Statistics
Author Info
Anna Ivanova
Michael Keen
Alexander Klemm

Additional information is available for the following registered author(s):

Abstract

"In 2001, Russia dramatically reduced its higher rates of personal income tax (PIT), establishing a single marginal rate at the low level of 13%. In the following year, real revenue from the PIT increased by about 26%. This 'flat tax' experience has attracted much attention (and emulation), making it perhaps the most important tax reform of recent years. But it has been little studied. This paper asks whether the strong performance of PIT revenue was itself a consequence of this reform, using both macro evidence and, in particular, micro level data on the experiences of individuals and households affected by the reform to varying degrees. It concludes that there is no evidence of a strong supply side effect of the reform. Compliance, however, does appear to have improved quite substantially - by about one third, according to our estimates - though it remains unclear whether this was due to the parametric tax reform or to accompanying changes in enforcement." Copyright © CEPR, CES, MSH, 2005.

Download Info
To download:

If you experience problems downloading a file, check if you have the proper application to view it first. Information about this may be contained in the File-Format links below. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://www.blackwell-synergy.com/doi/abs/10.1111/j.1468-0327.2005.00143.x
File Format: text/html
File Function: link to full text
Download Restriction: Access to full text is restricted to subscribers.

As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

Publisher Info
Article provided by CEPR, CES, MSH in its journal Economic Policy.

Volume (Year): 20 (2005)
Issue (Month): 43 (07)
Pages: 397-444
Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Handle: RePEc:bla:ecpoli:v:20:y:2005:i:43:p:397-444

Contact details of provider:
Web page: http://www.blackwellpublishing.com/journal.asp?ref=0266-4658

Order Information:
Web: http://www.blackwellpublishing.com/subs.asp?ref=0266-4658

For technical questions regarding this item, or to correct its listing, contact: (Christopher F. Baum).

Related research
Keywords:

Other versions of this item:

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Richard Blundell & Alan Duncan & Costas Meghir, 1998. "Estimating Labor Supply Responses Using Tax Reforms," Econometrica, Econometric Society, vol. 66(4), pages 827-862, July.
    Other versions:
  2. Edgar L. Feige & Ivica Urban, 2003. "Estimating the Size and Growth of Unrecorded Economic Activity in Transition Countries: A Re-evaluation of Electric Consumption Method Estimates and their Implications," Macroeconomics 0311010, EconWPA. [Downloadable!]
  3. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November. [Downloadable!] (restricted)
  4. Friedman, Eric & Johnson, Simon & Kaufmann, Daniel & Zoido-Lobaton, Pablo, 2000. "Dodging the grabbing hand: the determinants of unofficial activity in 69 countries," Journal of Public Economics, Elsevier, vol. 76(3), pages 459-493, June. [Downloadable!] (restricted)
  5. Eduardo M.R.A. Engel & James R. Hines, Jr., 1999. "Understanding Tax Evasion Dynamics," NBER Working Papers 6903, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
Full references

Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2007. "Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia," IZA Discussion Papers 3267, Institute for the Study of Labor (IZA). [Downloadable!]
    Other versions:
  2. Edward Christie & Mario Holzner, 2006. "What Explains Tax Evasion? An Empirical Assessment based on European Data," Working Papers 40, The Vienna Institute for International Economic Studies, wiiw. [Downloadable!]
  3. Elöd Takáts & Tamás K. Papp, 2008. "Tax Rate Cuts and Tax Compliance--The Laffer Curve Revisited," IMF Working Papers 08/7, International Monetary Fund. [Downloadable!]
  4. Anita Tuladhar & Philippe Egoumé-Bossogo, 2007. "Tax, Welfare, and Pension Reforms in Slovenia: Implications for Work Incentives and Labor Participation," IMF Working Papers 06/298, International Monetary Fund. [Downloadable!]
  5. Felix Hammermann & Mark Flanagan, 2007. "What Explains Persistent Inflation Differentials Across Transition Economies?," Kiel Working Papers 1373, Kiel Institute for the World Economy. [Downloadable!]
  6. Majcen, Boris & Verbic, Miroslav & Cok, Mitja, 2007. "The Income Tax Reform in Slovenia: Should the Flat Tax Have Prevailed?," MPRA Paper 10348, University Library of Munich, Germany. [Downloadable!]
  7. Alexander Libman & Lars P. Feld, 2007. "Strategic Tax Collection and Fiscal Decentralisation: The Case of Russia," CREMA Working Paper Series 2007-09, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
    Other versions:
  8. Mark J Flanagan & Felix Hammermann, 2007. "What Explains Persistent Inflation Differentials Across Transition Economies?," IMF Working Papers 07/189, International Monetary Fund. [Downloadable!]
  9. Socol, Cristian & Marinas, Marius & Socol, Aura Gabriela, 2007. "The flat tax in Romania. A good economic strategy?," MPRA Paper 3166, University Library of Munich, Germany. [Downloadable!]
  10. Karsten Staehr, 2008. "Estimates of employment and welfare effects of personal labour income taxation in a flat-tax country : The case of Estonia," Bank of Estonia Working Papers 2008-03, Bank of Estonia, revised 30 Oct 2008. [Downloadable!]
  11. Decoster A & De swerdt K & Orsini K, 2008. "A Belgian Flat Income Tax: Effects On Labour Supply And Income Distribution," EUROMOD Working Papers EM8/08, EUROMOD at the Institute for Social and Economic Research. [Downloadable!]
    Other versions:
  12. Lelkes, Orsolya & Benedek, Dora, 2007. "Assessment of income distribution and a hypothetical flat tax reform in Hungary," MPRA Paper 7304, University Library of Munich, Germany. [Downloadable!]
    Other versions:
  13. Michael Keen & Yitae Kim & Ricardo Varsano, 2008. "The “flat tax(es)”: principles and experience," International Tax and Public Finance, Springer, vol. 15(6), pages 712-751, December. [Downloadable!] (restricted)
  14. Jorge Martinez-Vazquez & Mark Rider & Riatu Qibthiyyah & Sally Wallace, 2006. "Who Bears the Burden of Taxes on Labor Income in Russia?," International Studies Program Working Paper Series, at AYSPS, GSU paper0621, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
Statistics
Access and download statistics

Did you know? The yearly budget of IDEAS is exactly $0: it relies entirely on volunteer work.

This page was last updated on 2009-11-22.

This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.