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Labour Taxes Progressivity in Russia: Ways to Reform Personal Income Tax

Author

Listed:
  • Roman S. Leukhin

    (Economic Expert Group, Moscow 109012, Russia)

  • Aleksandra L. Suslina

    (Economic Expert Group, Moscow 109012, Russia; Financial Research Institute, Moscow 127006, Russia)

Abstract

This paper covers the topic of labour taxes progressivity in Russia and reviews possible reforms of personal income tax. Using their own tax wedge calculations the authors determine that Russia is one of a few countries with regressive labour taxation (in most other considered countries it is progressive). The calculation results show as well that labour tax burden in Russia is not high in comparison with OECD countries and a little bit higher than the average level of emerging markets. The authors also calculate tax reliefs progressivity using the Russian Longitudinal Monitoring Survey and the Federal Tax Service data. Moreover, in this article the authors estimate the impact of different personal income tax reforms on the Russian budget and inequality.

Suggested Citation

  • Roman S. Leukhin & Aleksandra L. Suslina, 2017. "Labour Taxes Progressivity in Russia: Ways to Reform Personal Income Tax," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 50-63, December.
    • Handle: RePEc:fru:finjrn:170604:p:50-63
    as

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    References listed on IDEAS

    as
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    3. A. Vasilieva & E. Gurvich & V. Subbotin., 2003. "Economic Analysis of Tax Reform," VOPROSY ECONOMIKI, N.P. Redaktsiya zhurnala "Voprosy Economiki", vol. 6.
    4. ,, 2003. "Problems And Solutions," Econometric Theory, Cambridge University Press, vol. 19(6), pages 1195-1198, December.
    5. Jorge Martinez-Vazquez & Mark Rider & Riatu Qibthiyyah & Sally Wallace, 2006. "Who Bears the Burden of Taxes on Labor Income in Russia?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0621, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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    8. Luca Gandullia & Nicola Iacobone & Alastair Thomas, 2012. "Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa," OECD Taxation Working Papers 14, OECD Publishing.
    9. Mr. Howell H Zee, 2005. "Personal Income Tax Reform: Concepts, Issues, and Comparative Country Developments," IMF Working Papers 2005/087, International Monetary Fund.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    taxes in Russia; personal income tax; labour taxes; progressivity; budget revenues;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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