Effective Tax Rates in Transition

Vlad Ivanenko ()

No 378, William Davidson Institute Working Papers Series from William Davidson Institute at the University of Michigan

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

Keywords: Taxation in transition; Russian fiscal system (search for similar items in EconPapers)
JEL-codes: H3 P2 (search for similar items in EconPapers)
Pages: pages
Date: 2001-05-01
New Economics Papers: this item is included in nep-pbe
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Citations: View citations in EconPapers (3)

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