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...

Ausführliche Beschreibung

Bibliographische Detailangaben
1. Verfasser: Keen, Michael
Weitere Verfasser: Ivanova, Anna, Klemm, Alexander
Format: Zeitschrift
Sprache:English
Veröffentlicht: Washington, D.C. : International Monetary Fund, 2005.
Schriftenreihe:IMF Working Papers; Working Paper ; No. 2005/016
Online Zugang:Full text available on IMF