Showing 1 - 10 of 101
Persistent link: https://www.econbiz.de/10010391165
This paper examines the effect of global transition to simpler, flatter income tax systems on the size of the shadow … analysis provides strong evidence of a positive relationship between income tax rates and the size of the shadow economy. The … effects of structural progressivity and complexity of national tax schedules are also found to be positive and statistically …
Persistent link: https://www.econbiz.de/10003860712
This paper examines the effect of global transition to simpler, flatter income tax systems on the size of the shadow … analysis provides strong evidence of a positive relationship between income tax rates and the size of the shadow economy. The … effects of structural progressivity and complexity of national tax schedules are also found to be positive and statistically …
Persistent link: https://www.econbiz.de/10013158670
This paper examines the effect of global transition to simpler, flatter income tax systems on the size of the shadow … analysis provides strong evidence of a positive relationship between income tax rates and the size of the shadow economy. The … effects of structural progressivity and complexity of national tax schedules are also found to be positive and statistically …
Persistent link: https://www.econbiz.de/10014220422
employer-employee data that spans the 16 years of the Soviet and transition periods in Russia (1985-2000), with a special …
Persistent link: https://www.econbiz.de/10010261607
. While Russia is undergoing transition to a market economy, we find ample evidence that compensating differentials for …
Persistent link: https://www.econbiz.de/10010261613
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 … find that large and significant changes in tax evasion following the flat tax reform are associated with changes in …
Persistent link: https://www.econbiz.de/10010268700
Russia, facilitating identification through fixed effects for employees, employers, and local labor markets, and instrumental …
Persistent link: https://www.econbiz.de/10010287986
complementarity in the practice. The model is estimated on panel data for workers and firms in Russia, facilitating identification …
Persistent link: https://www.econbiz.de/10010288020
Persistent link: https://www.econbiz.de/10001350666