Recent Russian Debate on Moving from VAT to Sales Taxes and Its Global Implications
AbstractWe 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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Bibliographic InfoArticle provided by De Gruyter in its journal Journal of Globalization and Development.
Volume (Year): 1 (2010)
Issue (Month): 2 (December)
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Web page: http://www.degruyter.com
Other versions of this item:
- Vera Kononova & John Whalley, 2009. "Recent Russian Debate on Moving from VAT to Sales Taxes and Its Global Implications," NBER Working Papers 15615, National Bureau of Economic Research, Inc.
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
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- 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.
- 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.
- Clément Carbonnier, 2011. "Shifting on prices of per unit and ad valorem consumption taxes," Working Papers halshs-00872477, HAL.
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