Who Bears the Burden of Taxes on Labor Income in Russia?

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Who Bears the Burden of Taxes on Labor Income in Russia?

Author Info

Jorge Martinez-Vazquez () (International Studies Program. Andrew Young School of Policy Studies, Georgia State University)
Mark Rider () (Andrew Young School of Policy Studies, Georgia State University)
Riatu Qibthiyyah
Sally Wallace () (Andrew Young School of Policy Studies, Georgia State University)

Additional information is available for the following registered author(s):

Jorge Martinez-Vazquez

Abstract

In 2001 the Russian government introduced a bold reform of its tax system, which included the adoption of a flat-rate income tax. Until then, only a few countries, including the transition countries of Estonia , Latvia , and Lithuania , had adopted a flat-rate income tax. This reform has naturally attracted a great deal of attention, as many countries have been toying with the idea of a flat-rate income tax. In this paper we investigate the tax incidence of Russia 's flat-rate reform. Although there are studies on the incidence of the personal income tax in other countries, to the best of our knowledge no study has been conducted so far on the incidence of income taxes in a transition economy.

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Paper provided by International Studies Program, Andrew Young School of Policy Studies, Georgia State University in its series International Studies Program Working Paper Series, at AYSPS, GSU with number paper0621.

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Length: 22 pages
Date of creation: 01 Aug 2006
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Handle: RePEc:ays:ispwps:paper0621

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Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2007. "Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia," IZA Discussion Papers 3267, Institute for the Study of Labor (IZA). [Downloadable!]
Other versions:
- Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2008. "Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia," NBER Working Papers 13719, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
- Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2007. "Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia," International Studies Program Working Paper Series, at AYSPS, GSU paper0720, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
- Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2009. "Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia," Journal of Political Economy, University of Chicago Press, vol. 117(3), pages 504-554, 06. [Downloadable!] (restricted)
Denvil Duncan & Klara Sabirianova Peter, 2009. "Does Labor Supply Respond to a Flat Tax? Evidence from the Russian Tax Reform," International Studies Program Working Paper Series, at AYSPS, GSU paper0906, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
Duncan, Denvil & Sabirianova Peter, Klara, 2009. "Does Labor Supply Respond to a Flat Tax? Evidence from the Russian Tax Reform," IZA Discussion Papers 4257, Institute for the Study of Labor (IZA). [Downloadable!]

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