Lessons from the Russia’s 2001 Flat Tax Reform

Yuriy Gorodnichenko, Jorge Martinez-Vazquez , Klara Sabirianova Peter, 19 February 2008



Tax evasion is a pervasive worldwide phenomenon. It is widely believed that high personal income tax rates are partially responsible for high levels of tax evasion everywhere, especially in emerging markets. High personal income tax rates are also often associated with negative effects on the real side of the economy.

Topics: Taxation
Tags: flat tax, Russia, tax evasion

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