Duncan, Denvil; Peter, Klara Sabirianova - In: The Economics of Transition 18 (2010) 2, pp. 365-404
We exploit the exogenous change in marginal tax rates created by the Russian flat tax reform of 2001 to identify the effect of taxes on the labour supply of men and women. We apply a weighted difference-in-difference regression approach and instrumental variables to estimate labour supply...