Who bears the burden of taxes on labor income in Russia?
Martinez-Vazquez, Jorge; Rider, Mark; Wallace, Sally; & Qibthiyyah, Riatu. (2007). Who bears the burden of taxes on labor income in Russia? Andrew Young School of Policy Studies Research Paper Series No. 07-25. Georgia State University.
Martinez-Vazquez, Jorge; Rider, Mark; Wallace, Sally; & Qibthiyyah, Riatu. (2007). Who bears the burden of taxes on labor income in Russia? Andrew Young School of Policy Studies Research Paper Series No. 07-25. Georgia State University.
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In 2001 the Russian government introduced a bold reform of its tax system, which included the adoption of a flat-rate income tax. Until then, only a few countries, including the transition countries of Estonia, Latvia, and Lithuania, had adopted a flat-rate income tax. This reform has naturally attracted a great deal of attention, as many countries have been toying with the idea of a flat-rate income tax. In this paper we investigate the tax incidence of Russia's flatrate reform. Although there are studies on the incidence of the personal income tax in other countries, to the best of our knowledge no study has been conducted so far on the incidence of income taxes in a transition economy.
RPRT
Andrew Young School of Policy Studies Research Paper Series No. 07-25
Martinez-Vazquez, Jorge
Rider, Mark
Wallace, Sally
Qibthiyyah, Riatu
2007
07-25
22
Georgia State University
1516
