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Myth and Reality of Flat Tax Reform: Tax Evasion and Real Side Response of Russian Households

Gorodnichenko, Yuriy; Martinez-Vazquez, Jorge; Peter, … - International Center for Public Policy, Andrew Young … - 2007

We use detailed micro-level data on consumption and income for a 1998-2004 panel of Russian households to study the effects of the flat income tax reform in 2001. We show that the gap between household expenditures and reported income is a meaningful measure of tax evasion. We use the...

Persistent link: https://www.econbiz.de/10008566351

Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition

Torgler, Benno; Alm, James; Martinez-Vazquez, Jorge - International Center for Public Policy, Andrew Young … - 2005

analysis is our ability to study tax morale before (1991), during (1995), and shortly after (1999) the transition of the … transition from 1991 to 1995, and a small recovery in 1999. These results are consistent with the relevance of social norms in … some progress in the transition to a market economy, positively influenced tax morale. Using disaggregated data for Russian …

Persistent link: https://www.econbiz.de/10005040126

Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia

Gorodnichenko, Yuriy; Martinez-Vazquez, Jorge; Peter, … - International Center for Public Policy, Andrew Young … - 2007

Using micro-level data, we examine the effects of Russia’s 2001 flat rate income tax reform on consumption, income, and tax evasion. We use the gap between household expenditures and reported earnings as a proxy for tax evasion with data from a household panel for 1998-2004. Utilizing...

Persistent link: https://www.econbiz.de/10005040162

Tax Systems in Transition Economics

Martinez-Vazquez, Jorge; McNab, Robert - International Center for Public Policy, Andrew Young … - 1997

This paper presents an overview of taxation in the transitional economies of Central and Eastern Europe and the Former Soviet Union. The governments of transitional economies have been implementingsimultaneous reforms of legal, political, and economic institutions, reforms which are dependent...

Persistent link: https://www.econbiz.de/10005040176

Inequality and Volatility Moderation in Russia: Evidence from Micro-Level Panel Data on Consumption and Income

Gorodnichenko, Yuriy; Peter, Klara Sabirianova; … - International Center for Public Policy, Andrew Young … - 2009

We construct key household and individual economic variables using a panel micro data set from the Russia Longitudinal Monitoring Survey (RLMS) for 1994-2005. We analyze cross-sectional income and consumption inequality and find that inequality decreased during the 2000-2005 economic recovery....

Persistent link: https://www.econbiz.de/10005068610

Does Labor Supply Respond to a Flat Tax? Evidence from the Russian Tax Reform

Duncan, Denvil; Peter, Klara Sabirianova - International Center for Public Policy, Andrew Young … - 2009

We exploit the exogenous change in marginal tax rates created by the Russian flat tax reform of 2001 to identify the effect of taxes on labor supply of males and females. We apply the weighted difference-in-difference regression approach and instrumental variables to the labor supply function...

Persistent link: https://www.econbiz.de/10005068611