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Russian income tax reform
This research, which is performed in cooperation with the IMF, provides an analysis of the Russian income tax reform of 2001. This reform introduced a flat-rate income tax system. We analyse both its effects on labour supply and on tax compliance.
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10 July 2005
Journal Articles
Article
In 2001, Russia dramatically reduced its higher rates of personal income tax (PIT), establishing a single marginal rate at the low level of 13%. In the following year, real revenue from the PIT increased by about 26%.

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