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Recent Russian Debate on Moving from VAT to Sales Taxes and Its Global Implications

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Author Info

  • Whalley John

    (University of Western Ontario)

  • Kononova Vera

    (Institute for Complex Strategic Studies and Moscow State University)

Abstract

We discuss recent policy debate in Russia on moving from the present value added tax to a sales tax structure covering households, government and exports. We describe and document the debate, discussing in detail what the perceived Russian problems with the VAT are. We suggest that many of the difficulties reflect the multi staging in the credit-invoice mechanism in the VAT, rather than the VAT per se. We discuss the possible use of the subtraction and addition methods in the VAT as an alternative to the sales tax proposed. We also report estimates of possible changes in effective tax rates across sectors if the sales tax were enacted.

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File URL: http://www.degruyter.com/view/j/jgd.2010.1.2/jgd.2010.1.2.1142/jgd.2010.1.2.1142.xml?format=INT
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Bibliographic Info

Article provided by De Gruyter in its journal Journal of Globalization and Development.

Volume (Year): 1 (2010)
Issue (Month): 2 (December)
Pages: 1-27

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Handle: RePEc:bpj:globdv:v:1:y:2010:i:2:n:4

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Cited by:
  1. Paul E. Carrillo & M. Shahe Emran & Gabriela Aparicio, 2011. "Taxes, Prisons, and CFOs: The Effects of Increased Punishment on Corporate Tax Compliance in Ecuador," Working Papers 2011-02, The George Washington University, Institute for International Economic Policy.
  2. Clément Carbonnier, 2011. "Shifting on prices of per unit and ad valorem consumption taxes, estimation on prices of alcoholic beverages in France," THEMA Working Papers 2011-20, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
  3. Clément Carbonnier, 2011. "Shifting on prices of per unit and ad valorem consumption taxes," Working Papers halshs-00872477, HAL.

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