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Assessment of Tax Reform Results in Russia: Comparative Analysis

  • Michael Alexeev

    ()

    (Indiana University)

  • Robert Conrad

    (Duke University)

This article addresses the issue of tax reform outcome in Russia. It also provides comparative analysis.

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File URL: http://www.iep.ru/files/RePEc/gai/wpaper/0001Alexeev-Conrad.pdf
File Function: Revised version, 2009
Download Restriction: no

Paper provided by Gaidar Institute for Economic Policy in its series Working Papers with number 0001.

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Length: 32 pages
Date of creation: 2009
Date of revision: 2009
Handle: RePEc:gai:wpaper:0001
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  1. Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler, 2004. "Societal Institutions and Tax Effort in Developing Countries," International Tax Program Papers 0411, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
  2. Richard Bird & Pierre-Pascal Gendron, 2006. "Is VAT the Best Way to Impose a General Consumption Tax in Developing Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0618, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  3. Joshua Aizenman & Yothin Jinjarak, 2008. "The collection efficiency of the Value Added Tax: Theory and international evidence," The Journal of International Trade & Economic Development, Taylor & Francis Journals, vol. 17(3), pages 391-410.
  4. repec:eap:articl:v:38:y:2008:i:1:p:55-71 is not listed on IDEAS
  5. Bogetic, Zeljko & Hassan, Fareed, 1993. "Determinants of value - added tax revenue : a cross section analysis," Policy Research Working Paper Series 1203, The World Bank.
  6. Michael P. Murray, 2006. "Avoiding Invalid Instruments and Coping with Weak Instruments," Journal of Economic Perspectives, American Economic Association, vol. 20(4), pages 111-132, Fall.
  7. Ayyagari, Meghana & Demirguc-Kunt, Asli & Maksimovic, Vojislav, 2006. "What determines protection of property rights ? An analysis of direct and indirect effects," Policy Research Working Paper Series 3940, The World Bank.
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