Using micro-level data, we examine the effects of Russia's 2001 flat rate income tax reform on consumption, income, and … assess the deadweight loss from personal income tax in the presence of tax evasion based on the consumption response to tax … least 30% smaller than the gain implied by conventional approaches. -- Tax evasion ; consumption-income gap ; personal …

"Using micro-level data, we examine the effects of Russia's 2001 flat rate income tax reform on consumption, income … assess the deadweight loss from personal income tax in the presence of tax evasion based on the consumption response to tax …

Using micro-level data, we examine the effects of Russia's 2001 flat rate income tax reform on consumption, income, and … assess the deadweight loss from personal income tax in the presence of tax evasion based on the consumption response to tax …

Using micro-level data, we examine the effects of Russia's 2001 flat rate income tax reform on consumption, income, and … income tax in the presence of tax evasion based on the consumption response to tax changes. We show that because of the …

Using micro-level data, we examine the effects of Russia's 2001 flat rate income tax reform on consumption, income, and … assess the deadweight loss from personal income tax in the presence of tax evasion based on the consumption response to tax …

Using micro-level data, we examine the effects of Russia's 2001 flat rate income tax reform on consumption, income, and … assess the deadweight loss from personal income tax in the presence of tax evasion based on the consumption response to tax …