How progressive are indirect taxes in Russia?
AbstractThe interplay of a differentiated indirect tax structure and the variation in expenditure patterns across households leads to a possibly unequal distribution of indirect tax liabilities across the population. This paper uses the ninth round of the RLMS survey to assess the distributional consequences of the two major components of the Russian indirect tax system: VAT and excise taxes. According to the Kakwani index, the global indirect system can be considered to be progressive overall. Decomposition into constituent terms shows that this is due not only to a progressive VAT structure, but also to progressive excise taxes. This result is partly explained by the progressivity of the excise tax on car fuel, but is also sensitive to peculiarities in the data about alcohol consumption. Copyright (c) The European Bank for Reconstruction and Development, 2005.
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Bibliographic InfoArticle provided by The European Bank for Reconstruction and Development in its journal Economics of Transition.
Volume (Year): 13 (2005)
Issue (Month): 4 (October)
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Web page: http://www.blackwellpublishing.com/journal.asp?ref=0967-0750
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Other versions of this item:
- Decoster, André, 2005. "How progressive are indirect taxes in Russia?," Open Access publications from Katholieke Universiteit Leuven urn:hdl:123456789/101050, Katholieke Universiteit Leuven.
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- Decoster, André & Loughrey, J. & O'Donoghue, C. & Verwerft, D., 2010.
"How regressive are indirect taxes. A microsimulation analysis for five European countries,"
Open Access publications from Katholieke Universiteit Leuven
urn:hdl:123456789/258856, Katholieke Universiteit Leuven.
- André Decoster & Jason Loughrey & Cathal O'Donoghue & Dirk Verwerft, 2010. "How regressive are indirect taxes? A microsimulation analysis for five European countries," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 29(2), pages 326-350.
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- Popova, Daria, 2013. "Impact assessment of alternative reforms of child allowances using RUSMOD - the static tax-benefit microsimulation model for Russia," EUROMOD Working Papers EM9/13, EUROMOD at the Institute for Social and Economic Research.
- Daria Popova, 2013. "Impact assessment of alternative reforms of Child Allowances using RUSMOD – the static tax-benefit microsimulation model for Russia," International Journal of Microsimulation, Interational Microsimulation Association, vol. 1(6), pages 122-156.
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