MARC Record from Library of Congress

LEADER: 02334cam a22003017a 4500
001 2008612489
003 DLC
005 20090124092610.0
007 cr |||||||||||
008 080606s2008 mau sb 000 0 eng
010 $a 2008612489
040 $aDLC$cDLC$dDLC
050 00 $aHB1
100 1 $aGorodnichenko, Yuriy.
245 10 $aMyth and reality of flat tax reform$h[electronic resource] :$bmicro estimates of tax evasion response and welfare effects in russia /$cYuriy Gorodnichenko, Jorge Martinez-Vazquez, Klara Sabirianova Peter.
260 $aCambridge, MA :$bNational Bureau of Economic Research,$cc2008.
490 1 $aNBER working paper series ;$vworking paper 13719
538 $aSystem requirements: Adobe Acrobat Reader.
538 $aMode of access: World Wide Web.
500 $aTitle from PDF file as viewed on 6/6/2008.
530 $aAlso available in print.
504 $aIncludes bibliographical references.
520 3 $a"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"--National Bureau of Economic Research web site.
700 1 $aMartinez-Vazquez, Jorge.
700 1 $aSabirianova Peter, Klara.
710 2 $aNational Bureau of Economic Research.
830 0 $aWorking paper series (National Bureau of Economic Research : Online) ;$vworking paper no. 13719.
856 40 $uhttp://papers.nber.org/papers/w13719