(1) The change in the personal income tax was not a stand-alone reform. In this paper, we examine the limited research and information available on the effects of Russia's personal income tax reform and reach five principal conclusions: In the United States, supporters of the Hall-Rabushka (1995) flat tax often refer to the Russian example as evidence in their favor.
Others just link the two repeatedly, being careful never to explicitly assert causation (Rabushka, 2002, for example).
Some commentators claim those two sets of events were causally related (Mitchell, 2003). Over the next several years, the country's tax revenue and GDP grew dramatically. Tax Notes International, 43, 983-988.ĪbstractOn January 1, 2001, Russia introduced what has frequently been called a flat tax.
0 kommentar(er)
