| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w13719 |
| 来源ID | Working Paper 13719 |
| Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia | |
| Yuriy Gorodnichenko; Jorge Martinez-Vazquez; Klara Sabirianova Peter | |
| 发表日期 | 2008-01-09 |
| 出版年 | 2008 |
| 语种 | 英语 |
| 摘要 | Using micro-level data, we examine the effects of Russia's 2001 flat rate income tax reform on consumption, income, and tax evasion. We use the gap between household expenditures and reported earnings as a proxy for tax evasion with data from a household panel for 1998-2004. Utilizing difference-in-difference and regression-discontinuity-type approaches, we find that large and significant changes in tax evasion following the flat tax reform are associated with changes in voluntary compliance and cannot be explained by changes in tax enforcement policies. We also find the productivity response of taxpayers to the flat tax reform is small relative to the tax evasion response. Finally, we develop a feasible framework to assess the deadweight loss from personal income tax in the presence of tax evasion based on the consumption response to tax changes. We show that because of the strong tax evasion response the efficiency gain from the Russian flat tax reform is at least 30% smaller than the gain implied by conventional approaches. |
| 主题 | Microeconomics ; Welfare and Collective Choice ; Public Economics ; Taxation ; Labor Economics ; Labor Compensation ; Development and Growth ; Development ; Other ; Economic Systems |
| URL | https://www.nber.org/papers/w13719 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/571395 |
| 推荐引用方式 GB/T 7714 | Yuriy Gorodnichenko,Jorge Martinez-Vazquez,Klara Sabirianova Peter. Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia. 2008. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w13719.pdf（359KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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