Who Bears the Burden of Taxes on Labor Income in Russia?

22 Pages Posted: 30 May 2007

See all articles by Jorge Martinez-Vazquez

Jorge Martinez-Vazquez

Georgia State University - Andrew Young School of Policy Studies

Mark Rider

Georgia State University - Department of Economics

Sally Wallace

Georgia State University - Department of Economics; University of Pretoria

Riatu Qibthiyyah

Georgia State University - Department of Economics

Date Written: May 2007

Abstract

In 2001 the Russian government introduced a bold reform of its tax system, which included the adoption of a flat-rate income tax. Until then, only a few countries, including the transition countries of Estonia, Latvia, and Lithuania, had adopted a flat-rate income tax. This reform has naturally attracted a great deal of attention, as many countries have been toying with the idea of a flat-rate income tax. In this paper we investigate the tax incidence of Russia's flatrate reform. Although there are studies on the incidence of the personal income tax in other countries, to the best of our knowledge no study has been conducted so far on the incidence of income taxes in a transition economy.

Suggested Citation

Martinez-Vazquez, Jorge and Rider, Mark and Wallace, Sally and Qibthiyyah, Riatu, Who Bears the Burden of Taxes on Labor Income in Russia? (May 2007). Andrew Young School of Policy Studies Research Paper Series No. 07-25. Available at SSRN: https://ssrn.com/abstract=989657 or http://dx.doi.org/10.2139/ssrn.989657

Jorge Martinez-Vazquez (Contact Author)

Georgia State University - Andrew Young School of Policy Studies ( email )

University Plaza
PO Box 3992
Atlanta, GA 30302-3992
United States
404-651-3990 (Phone)
404-651-3996 (Fax)

Mark Rider

Georgia State University - Department of Economics ( email )

35 Broad Street
Atlanta, GA 30303-3083
United States

Sally Wallace

Georgia State University - Department of Economics ( email )

Department of Economics
35 Broad Street, 6th Floor
Atlanta, GA 30303-3083
United States
(404) 413-0046 (Phone)

University of Pretoria ( email )

Physical Address Economic and Management Sciences
Pretoria, Gauteng 0002
South Africa

Riatu Qibthiyyah

Georgia State University - Department of Economics ( email )

35 Broad Street
Atlanta, GA 30303-3083
United States

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