taxes at the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration …

collecting revenues from individuals who will tend to resist. The coercive nature of collection taxes implies that the resource … optimal tax systems, which embraces the insights of optimal taxation but also considers the technology of raising taxes and …

desirable directions, but it also makes Pigovian taxes on negative externalities less effective …

income, corporate income, payroll, and estate and gift taxes with a 23 percent effective retail sales tax plus a progressive … rebate. The 23 percent rate generates more revenue than the taxes it replaces, but the rebate's cost necessitates scaling … here, current effective marginal labor taxes are higher or much higher than 23 percent. Take our stylized 45 year …

Based on matching household surveys for three central European countries, Bulgaria, Hungary and Poland, we explore the …

During the 1990s, Russia underwent an extraordinary transformation from a communist dictatorship to a multi … partner. Yet a consensus in the US circa 2000 viewed Russia as a disastrous and threatening failure, and the 1990s as a decade … this perception and the facts. In contrast to the common image, by the late 1990s Russia had become a typical middle …

) by the Nazis during World War II and long-run economic and political outcomes within Russia. Cities that experienced the … it induced in the social structure, in particular the size of the middle class, across different regions of Russia …

explain a small part of Russia's increasing wealth inequality. The biggest beneficiaries were not the so-called "oligarchs … comparable state enterprises and companies sold to incumbent managers, and helped fuel Russia's rapid growth after 1999 …