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Federal tax arrears in Russia "Liquidity problems, federal redistribution or regional resistance?"

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  • Maria Ponomareva
  • Ekaterina Zhuravskaya

Abstract

Three hypotheses about the nature of federal tax arrears in Russia in the second half of the 1990s are tested empirically. Tax arrears can be a result of: 1) liquidity problems in firms, 2) redistributive subsidies of the federal government, or 3) regional political resistance to federal tax collectors. Liquidity problems in firms explain a large part of the variation in tax arrears. Regional political resistance to federal tax collectors was also an important factor: For a given level of liquidity, federal arrears accumulated faster in regions where governors had a larger popular base, in regions with a better bargaining position "vis-à-vis" the centre, and in regions with governors in political opposition to the centre. We find that patterns of federal arrears are inconsistent with the redistributive politics premise that redistribution favours jurisdictions with 'closer races' for the incumbent in the national elections. Variation in authorized tax deferrals can be explained in part by federal redistributive politics. Copyright (c) The European Bank for Reconstruction and Development, 2004.

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Bibliographic Info

Article provided by The European Bank for Reconstruction and Development in its journal Economics of Transition.

Volume (Year): 12 (2004)
Issue (Month): 3 (09)
Pages: 373-398

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Handle: RePEc:bla:etrans:v:12:y:2004:i:3:p:373-398

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Cited by:
  1. Libman, Alexander, 2008. "Federalism and regionalism in transition countries: A survey," MPRA Paper 29196, University Library of Munich, Germany.
  2. Ariane Lambert-Mogiliansky & Konstantin Sonin & Ekaterina Zhuravskaya, 2007. "Are Russian Commercial Courts Biased? Evidence from a Bankruptcy Law Transplant," Working Papers w0099, Center for Economic and Financial Research (CEFIR).
  3. Koen Schoors & Konstantin Sonin, 2005. "Passive Creditors," Working Papers w0015, Center for Economic and Financial Research (CEFIR).
  4. Klugman, Jeni & Micklewright, John & Redmond, Gerry, 2002. "Poverty in the Transition: Social Expenditures and the Working-Age Poor," CEPR Discussion Papers 3389, C.E.P.R. Discussion Papers.
  5. Zakolyukina Anastasia, 2006. "Bankrtuptcy in Russia: External Management Performance," EERC Working Paper Series 06-09e, EERC Research Network, Russia and CIS.
  6. Alexander Libman & Lars P. Feld, 2009. "Strategic tax collection and fiscal decentralization: the case of Russia," Working Papers 2009/11, Institut d'Economia de Barcelona (IEB).
  7. Ariane Lambert-Mogiliansky & Konstantin Sonin & Ekaterina Zhuravskaya, 2006. "Are Russian commercial courts biased?Evidence from a natural bankruptcy experiment," PSE Working Papers halshs-00590402, HAL.
  8. Dilip Mookherjee & Pranab Bardhan, 2005. "Decentralization, Corruption And Government Accountability: An Overview," Boston University - Department of Economics - Working Papers Series WP2005-023, Boston University - Department of Economics, revised Jun 2005.
  9. Shumilov, Andrei, 2008. "Performance of business groups: Evidence from post-crisis Russia," BOFIT Discussion Papers 24/2008, Bank of Finland, Institute for Economies in Transition.
  10. repec:hal:wpaper:halshs-00590402 is not listed on IDEAS
  11. Hochman, Gal & Tabakis, Chrysostomos & Zilberman, David, 2013. "The impact of international trade on institutions and infrastructure," Journal of Comparative Economics, Elsevier, vol. 41(1), pages 126-140.
  12. Mokhtari, Manouchehr & Grafova, Irina, 2007. "Corruption: Theory and evidence from the Russian Federation," Economic Systems, Elsevier, vol. 31(4), pages 412-422, December.
  13. Alejandro Esteller-Moré, 2011. "Is the tax administration just a money machine? Empirical evidence on redistributive politics," Economics of Governance, Springer, vol. 12(3), pages 275-299, September.

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