Labour Taxes Progressivity in Russia: Ways to Reform Personal Income Tax

Roman S. Leukhin () and Alexandra Suslina ()
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Roman S. Leukhin: Economic Expert Group, Moscow 109012, Russia

Finansovyj žhurnal — Financial Journal, 2017, issue 6, 50-63

Abstract: This paper covers the topic of labour taxes progressivity in Russia and reviews possible reforms of personal income tax. Using their own tax wedge calculations the authors determine that Russia is one of a few countries with regressive labour taxation (in most other considered countries it is progressive). The calculation results show as well that labour tax burden in Russia is not high in comparison with OECD countries and a little bit higher than the average level of emerging markets. The authors also calculate tax reliefs progressivity using the Russian Longitudinal Monitoring Survey and the Federal Tax Service data. Moreover, in this article the authors estimate the impact of different personal income tax reforms on the Russian budget and inequality.

Keywords: taxes in Russia; personal income tax; labour taxes; progressivity; budget revenues (search for similar items in EconPapers)
JEL-codes: H21 H24 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:170604:p:50-63

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