Series: IMF Working Papers
Author(s): Michael Keen , Alexander Klemm , and Anna Ivanova
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 January 2005
Keywords: Tax reform, flat tax, tax payments, tax rates, social taxes, Fiscal Policies and Behavior of Economic Agents: Household,
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 increa...