The Russian Flat Tax Reform /

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 atten...

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Autor principal: Keen, Michael
Altres autors: Ivanova, Anna, Klemm, Alexander
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 2005.
Col·lecció:IMF Working Papers; Working Paper ; No. 2005/016
Accés en línia:Full text available on IMF