Evidence from the Russian Tax Reformdoes Labour Supply Respond to a Flat Tax? PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Evidence from the Russian Tax Reformdoes Labour Supply Respond to a Flat Tax? PDF full book. Access full book title Evidence from the Russian Tax Reformdoes Labour Supply Respond to a Flat Tax? by Denvil Duncan. Download full books in PDF and EPUB format.
Author: Denvil Duncan
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
Get Book Here
Book Description
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 functions using a panel dataset. The mean regression results indicate that the tax reform led to a statistically significant increase in hours of work for men but had no effect on work hours for women. However, we find a positive response to tax changes in both tails of the female work hour distribution. We also find that the reform increased the probability of finding a job among both men and women. Despite significant variation in individual responses, the aggregate labour supply elasticities are trivial. This suggests that reform-induced changes in labour supply are an unlikely explanation for the amplified personal income tax revenues that followed the reform.
Author: Denvil Duncan
Publisher:
ISBN:
Category :
Languages : en
Pages :
Get Book Here
Book Description
Author: Denvil Duncan
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
Get Book Here
Book Description
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 functions using a panel dataset. The mean regression results indicate that the tax reform led to a statistically significant increase in hours of work for men but had no effect on work hours for women. However, we find a positive response to tax changes in both tails of the female work hour distribution. We also find that the reform increased the probability of finding a job among both men and women. Despite significant variation in individual responses, the aggregate labour supply elasticities are trivial. This suggests that reform-induced changes in labour supply are an unlikely explanation for the amplified personal income tax revenues that followed the reform.
Author: Anna Ivanova
Publisher: International Monetary Fund
ISBN: 1451860358
Category : Business & Economics
Languages : en
Pages : 49
Get Book Here
Book Description
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.
Author: Fabián Slonimczyk
Publisher:
ISBN:
Category :
Languages : en
Pages :
Get Book Here
Book Description
The 2001 Russian tax reform reduced average tax rates for the personal income tax and the payroll or social tax. It also made the tax structure more regressive. Because individuals in the lower income bracket were for the most part not affected, it is possible to estimate the effects of the reform using a differences-in-differences approach. I study the effect of the reform on informal employment. Informality is defined using information on employment registration and self-employment. Applying parametric and semi-parametric techniques, I find evidence that the tax reform led to a significant reduction in the fraction of informal employees. Among the different forms of informality I study, the reform seems to have had the strongest effect on the prevalence of informal irregular activities. I also document stronger effects on individuals who benefited from the largest reductions in tax rates. The strong response to the tax reform lends support to the hypothesis that informal and formal labor markets are well integrated. -- informal sector ; entrepreneurship ; tax reform ; difference-in-difference ; transition ; Russia
Author: Darrell Slider
Publisher: Rowman & Littlefield
ISBN: 1538148692
Category : Political Science
Languages : en
Pages : 455
Get Book Here
Book Description
Thoroughly revised, expanded, and updated, the new edition of this classic text provides the most authoritative and current analysis of contemporary Russia. Leading scholars explore the domestic and international problems Russia confronts, including political, economic, societal, and foreign policy issues. The new edition provides an analysis from multiple perspectives on the major challenges facing Russia and Putin’s regime. Updates include new sections on corruption, Russia’s conflicts with Ukraine and Georgia, Russia’s response to Only by understanding these challenges—and previous efforts to deal with them—will it be possible to understand the trajectory for Russia. Well written and clearly organized, this text is an indispensable guide for anyone wanting to understand contemporary Russia.
Author: Stephen K. Wegren
Publisher: Rowman & Littlefield
ISBN: 1442213469
Category : Biography & Autobiography
Languages : en
Pages : 341
Get Book Here
Book Description
Now in a thoroughly revised, expanded, and updated edition, this classic text provides the most authoritative and current analysis available of the challenges facing Putin as he resumes the presidency. Leading scholars explore the daunting domestic and international problems confronting Russia today. Evaluating the regime s continued efforts to rebuild a country once on the verge of collapse, the contributors consider a comprehensive array of economic, political, foreign policy, and social issues. Clearly written and organized, this text is an indispensable guide for anyone wanting to understand Russia today."
Author: Stephen K. Wegren
Publisher: Rowman & Littlefield
ISBN: 1538114275
Category : Political Science
Languages : en
Pages : 360
Get Book Here
Book Description
Now in a thoroughly revised, expanded, and updated edition, this classic text provides an authoritative and current analysis of contemporary Russia. Leading scholars explore the daunting domestic and international problems Russia confronts, considering a comprehensive array of economic, political, foreign policy, and social issues.
Author: Solomon W. Polachek
Publisher: Emerald Group Publishing
ISBN: 1780527861
Category : Business & Economics
Languages : en
Pages : 307
Get Book Here
Book Description
Informality and informal employment are wide-spread and growing phenomena in all regions of the world, particularly in low and middle income economies. This volume sheds light on the incidence and persistence of informality and the role of institutions and government regulations, and offers insights into issues such as how labor and tax regulations
Author: OECD
Publisher: OECD Publishing
ISBN: 9264082972
Category :
Languages : en
Pages : 160
Get Book Here
Book Description
OECD's periodic survey of the Czech economy. This 2010 edition includes chapters covering the challenge of fiscal consolidation after the crisis, pro-growth tax and benefit reform, and improving the business environment. The survey finds that the ...
Author: Michael Alexeev
Publisher: Oxford University Press
ISBN: 0199759928
Category : Business & Economics
Languages : en
Pages : 864
Get Book Here
Book Description
This Handbook is the most comprehensive up-to-date study of the Russian economy available. Russian and western authors analyze the current economic situation, trace the impact of Soviet legacies and of post-Soviet transition policies, examine the main social challenges, and propose directions for reforms.
