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Improvement of corporate profit tax in the Russian Federation in the medium term

Listed author(s):
  • Sergey Sinelnikov-Murylev

    (Gaidar Institute for Economic Policy)

  • Elena Shkrebela

    (Gaidar Institute for Economic Policy)

The paper discusses general approaches to taxation of companies’ income, explains the role of some tax laws provisions, that seem problematic, and their relationship with the general concept of income taxation. Analysis of those provisions and review of international experience provided an opportunity to describe possible solutions to those issues.

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File URL: http://www.iep.ru/files/RePEc/gai/rpaper/57Sinelnikov.pdf
File Function: Revised version, 2012
Download Restriction: no

Article provided by Gaidar Institute for Economic Policy in its journal Research Paper Series.

Volume (Year): (2011)
Issue (Month): 149P ()
Pages:

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Handle: RePEc:gai:rpaper:57
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  1. Jack M. Mintz, 1988. "An Empirical Estimate of Corporate Tax Refundability and Effective Tax Rates," The Quarterly Journal of Economics, Oxford University Press, vol. 103(1), pages 225-231.
  2. Arnold C. Harberger, 1962. "The Incidence of the Corporation Income Tax," Journal of Political Economy, University of Chicago Press, vol. 70, pages 215-215.
  3. R. G. Lipsey & Kelvin Lancaster, 1956. "The General Theory of Second Best," Review of Economic Studies, Oxford University Press, vol. 24(1), pages 11-32.
  4. Feldstein, Martin, 1990. "The Second Best Theory of Differential Capital Taxation," Oxford Economic Papers, Oxford University Press, vol. 42(1), pages 256-267, January.
  5. J. E. Stiglitz, 1969. "The Effects of Income, Wealth, and Capital Gains Taxation on Risk-Taking," The Quarterly Journal of Economics, Oxford University Press, vol. 83(2), pages 263-283.
  6. Harris, Milton & Raviv, Artur, 1991. " The Theory of Capital Structure," Journal of Finance, American Finance Association, vol. 46(1), pages 297-355, March.
  7. Boadway, Robin*Shah, Anwar, 1992. "How tax incentives affect decisions to invest in developing countries," Policy Research Working Paper Series 1011, The World Bank.
  8. repec:nos:01book:201205020517 is not listed on IDEAS
  9. George A. Akerlof, 1970. "The Market for "Lemons": Quality Uncertainty and the Market Mechanism," The Quarterly Journal of Economics, Oxford University Press, vol. 84(3), pages 488-500.
  10. Kay, John A, 1990. "Tax Policy: A Survey," Economic Journal, Royal Economic Society, vol. 100(399), pages 18-75, March.
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