Effective Tax Rates in Transition
dc.contributor.author | Ivanenko, Vlad | en_US |
dc.date.accessioned | 2006-08-01T15:32:17Z | |
dc.date.available | 2006-08-01T15:32:17Z | |
dc.date.issued | 2001-05-01 | en_US |
dc.identifier.other | RePEc:wdi:papers:2001-378 | en_US |
dc.identifier.uri | https://hdl.handle.net/2027.42/39762 | en_US |
dc.description.abstract | The paper addresses the question of effective tax rates for Russian economic sectors in transition. It presents a detailed account of fiscal environment for 1995 and compares statutory obligations with reported tax liabilities. The paper finds that taxation did not contribute to recession, as some observors believed at the time. It extends research by questioning the role that inflation played distorting revenue structure. When the costs of intermediate inputs are adjusted for inflation, many sectors have negative residual revenue, which is indicative of recession. Yet, modeling tax changes to correct the situation does not produce positive results, for the tax share in the cost structure of many sectors is small and cannot compensate for inflation | en_US |
dc.format.extent | 128611 bytes | |
dc.format.extent | 3151 bytes | |
dc.format.extent | 263038 bytes | |
dc.format.mimetype | text/plain | |
dc.format.mimetype | text/plain | |
dc.format.mimetype | application/pdf | |
dc.language.iso | en_US | en_US |
dc.relation.ispartofseries | 378 | en_US |
dc.subject | Taxation in Transition, Russian Fiscal System | en_US |
dc.subject.other | H3,P2 | en_US |
dc.title | Effective Tax Rates in Transition | en_US |
dc.type | Working Paper | en_US |
dc.subject.hlbsecondlevel | Economics | en_US |
dc.subject.hlbtoplevel | Business | en_US |
dc.description.bitstreamurl | http://deepblue.lib.umich.edu/bitstream/2027.42/39762/3/wp378.pdf | en_US |
dc.owningcollname | William Davidson Institute (WDI) - Working Papers |
Files in this item
Remediation of Harmful Language
The University of Michigan Library aims to describe library materials in a way that respects the people and communities who create, use, and are represented in our collections. Report harmful or offensive language in catalog records, finding aids, or elsewhere in our collections anonymously through our metadata feedback form. More information at Remediation of Harmful Language.
Accessibility
If you are unable to use this file in its current format, please select the Contact Us link and we can modify it to make it more accessible to you.