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Effective Tax Rates in Transition

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  • Vlad Ivanenko

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Abstract

The paper addresses the question of effective tax rates for Russian economic sectors in transition. It presents a detailed account of fiscal environment for 1995 and compares statutory obligations with reported tax liabilities. The paper finds that taxation did not contribute to recession, as some observors believed at the time. It extends research by questioning the role that inflation played distorting revenue structure. When the costs of intermediate inputs are adjusted for inflation, many sectors have negative residual revenue, which is indicative of recession. Yet, modeling tax changes to correct the situation does not produce positive results, for the tax share in the cost structure of many sectors is small and cannot compensate for inflation

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Bibliographic Info

Paper provided by William Davidson Institute at the University of Michigan in its series William Davidson Institute Working Papers Series with number 378.

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Length: pages
Date of creation: 01 May 2001
Date of revision:
Handle: RePEc:wdi:papers:2001-378

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Keywords: Taxation in transition; Russian fiscal system;

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References

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  1. Sorm, Vit & Terrell, Katherine, 2000. "Sectoral Restructuring and Labor Mobility: A Comparative Look at the Czech Republic," IZA Discussion Papers 111, Institute for the Study of Labor (IZA).
  2. S.I. Boyarchenko & S.Z. Levendorskii, 2000. "Search-Money-and-Barter Models of Financial Stabilization," William Davidson Institute Working Papers Series 332, William Davidson Institute at the University of Michigan.
  3. Boeri, Tito, 2001. "Transition with Labour Supply," IZA Discussion Papers 257, Institute for the Study of Labor (IZA).
  4. Chong-En Bai & David D. Li & Yingyi Qian & Yijiang Wang, 1999. "Limiting Government Predation Through Anonymous Banking: A Theory with Evidence from China," William Davidson Institute Working Papers Series 275, William Davidson Institute at the University of Michigan.
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Cited by:
  1. Scott Gehlbach, 2003. "Taxability and Low-Productivity Traps," Working Papers w0029, Center for Economic and Financial Research (CEFIR).
  2. Scott Gehlbach, 2003. "Taxability, Elections, and Government Support of Business Activity," Working Papers w0030, Center for Economic and Financial Research (CEFIR).

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