of tax reforms and the allocation of the additional tax burden. Using an original fine-grained dataset of tax reforms … reform during electoral times. Moreover, the presence of an IMF program affects the tax instruments chosen: countries with a … program increase the value-added tax, while those without raise the personal income tax. Finally, the ideology of the …

Russia and highlights how this has impacted macroeconomic performance during Putin's different terms in office. Although … Russia is not an economic superpower globally, the size and importance of Russia for the CIS region is significant and thus …