Vashchilko, Aleksandr - In: Applied Economics Quarterly (formerly: Konjunkturpolitik) 56 (2010) 4, pp. 343-360
The Republic of Kazakhstan, during 2007 – 2009, implemented reform of its tax system. The substantial changes revised personal income tax and social tax. This study analyzes the outcomes of this reform, while accounting for the effect of the changes in tax schedules on the magnitude of tax...