Using micro-level data, we examine the effects of Russia's 2001 flat rate income tax reform on consumption, income, and … find that large and significant changes in tax evasion following the flat tax reform are associated with changes in …, expenditures on durables, and others. We also find that the productivity response of taxpayers to the flat tax reform is small …

Using micro-level data, we examine the effects of Russia's 2001 flat rate income tax reform on consumption, income, and … find that large and significant changes in tax evasion following the flat tax reform are associated with changes in … taxpayers to the flat tax reform is small relative to the tax evasion response. Finally, we develop a feasible framework to …

Using micro-level data, we examine the effects of Russia’s 2001 flat rate income tax reform on consumption, income, and … find that large and significant changes in tax evasion following the flat tax reform are associated with changes in … taxpayers to the flat tax reform is small relative to the tax evasion response. Finally, we develop a feasible framework to …

Using micro-level data, we examine the effects of Russia`s 2001 flat rate income tax reformon consumption, income, and … findthat large and significant changes in tax evasion following the flat tax reform are associatedwith changes in voluntary …