Economic Analysis of Tax Reform
AbstractThe paper discusses progress in the implementation of tax reform in Russia. It is argued, basing on theoretical and cross-country analysis, that fine tuning of tax system is a more appropriate major target of reform, than cutting overall tax burden. A simplified model of demand for labor is used to estimate impact of tax reform on GDP composition and tax proceeds. The effect of reform on tax revenues is assessed as their reduction by 1.5% of GDP, compensated with expansion of tax bases. The decisions on further steps of tax reform are criticized as potentially dangerous for macroeconomic stability.
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Bibliographic InfoArticle provided by N.P. Redaktsiya zhurnala "Voprosy Economiki" in its journal Voprosy Economiki.
Volume (Year): 6 (2003)
Issue (Month): ()
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- Dildora Tadjibaeva & Iroda Komilova, 2009. "The influence of tax reforms on the prosperity of micro-firms and small businesses in Uzbekistan," Asia-Pacific Development Journal, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP), vol. 16(2), pages 31-64, December.
- Koziarivska Larysa & Oliinyk Andrii, 2006. "Effects of the 2004 Personal Income Tax System Reform on the Shadow Sector in Ukraine," EERC Working Paper Series 06-08e, EERC Research Network, Russia and CIS.
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