Using micro-level data, we examine the effects of Russia's 2001 flat rate income tax reform on consumption, income, and …

Russia, facilitating identification through fixed effects for employees, employers, and local labor markets, and instrumental …

complementarity in the practice. The model is estimated on panel data for workers and firms in Russia, facilitating identification …

Using micro-level data, we examine the effects of Russia's 2001 flat rate income tax reform on consumption, income, and … income tax ; flat tax ; difference-indifference ; regression discontinuity ; deadweight loss ; transition ; Russia …

We construct key household and individual economic variables using a panel micro data set from the Russia Longitudinal … ; income ; consumption ; transition ; Russia …

; employment participation ; Russia ; transition …

Russia, facilitating identification through fixed effects for employees, employers, and local labor markets, and instrumental … ; neighborhood effect ; social interactions ; multiple equilibria ; network externality ; transition ; Russia …