The Russian Flat Tax Reform:
Russia dramatically reduced its higher rates of personal income tax (PIT) in 2001 establishing a single marginal rate at the low level of 13 percent. In the following year, real revenue from the PIT actually increased by about 26 percent. This ''flat tax'' experience has attracte...
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| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Washington, D.C
International Monetary Fund
2005
|
| Series: | IMF Working Papers
Working Paper No. 05/16 |
| Online Access: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
| Summary: | Russia dramatically reduced its higher rates of personal income tax (PIT) in 2001 establishing a single marginal rate at the low level of 13 percent. In the following year, real revenue from the PIT actually increased by about 26 percent. This ''flat tax'' experience has attracted much attention (and emulation) among policymakers, making it perhaps the most important tax reform of recent years. But it has been little studied. This paper asks whether the strong revenue performance of the PIT was itself a consequence of this reform, using both macro evidence and, in particular, micro-level data on the experiences of individuals and households affected by the reform to varying degrees. It concludes that there is no evidence of a strong supply side effect of the reform. Compliance, however, did improve quite substantially-by about one third according to our estimates-though it remains unclear whether this was due to the parametric reforms or to accompanying changes in enforcement |
| Physical Description: | 1 Online-Ressource (47 p) |
| ISBN: | 1451860358 9781451860351 |
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| illustrated | Not Illustrated |
| index_date | 2024-07-03T20:13:23Z |
| indexdate | 2024-07-10T09:35:32Z |
| institution | BVB |
| isbn | 1451860358 9781451860351 |
| language | English |
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| record_format | marc |
| series2 | IMF Working Papers |
| spelling | Keen, Michael Verfasser aut The Russian Flat Tax Reform Keen, Michael Washington, D.C International Monetary Fund 2005 1 Online-Ressource (47 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 05/16 Russia dramatically reduced its higher rates of personal income tax (PIT) in 2001 establishing a single marginal rate at the low level of 13 percent. In the following year, real revenue from the PIT actually increased by about 26 percent. This ''flat tax'' experience has attracted much attention (and emulation) among policymakers, making it perhaps the most important tax reform of recent years. But it has been little studied. This paper asks whether the strong revenue performance of the PIT was itself a consequence of this reform, using both macro evidence and, in particular, micro-level data on the experiences of individuals and households affected by the reform to varying degrees. It concludes that there is no evidence of a strong supply side effect of the reform. Compliance, however, did improve quite substantially-by about one third according to our estimates-though it remains unclear whether this was due to the parametric reforms or to accompanying changes in enforcement Online-Ausg Ivanova, Anna Sonstige oth Klemm, Alexander Sonstige oth http://elibrary.imf.org/view/IMF001/07305-9781451860351/07305-9781451860351/07305-9781451860351.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Keen, Michael The Russian Flat Tax Reform |
| title | The Russian Flat Tax Reform |
| title_auth | The Russian Flat Tax Reform |
| title_exact_search | The Russian Flat Tax Reform |
| title_exact_search_txtP | The Russian Flat Tax Reform |
| title_full | The Russian Flat Tax Reform Keen, Michael |
| title_fullStr | The Russian Flat Tax Reform Keen, Michael |
| title_full_unstemmed | The Russian Flat Tax Reform Keen, Michael |
| title_short | The Russian Flat Tax Reform |
| title_sort | the russian flat tax reform |
| url | http://elibrary.imf.org/view/IMF001/07305-9781451860351/07305-9781451860351/07305-9781451860351.xml |
| work_keys_str_mv | AT keenmichael therussianflattaxreform AT ivanovaanna therussianflattaxreform AT klemmalexander therussianflattaxreform |