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Economic Analysis of Tax Reform
https://doi.org/10.32609/0042-8736-2003-6-38-60
Abstract
The paper discusses progress in the implementation of tax reform in Russia. It is argued, basing on theoretical and cross-country analysis, that fine tuning of tax system is a more appropriate major target of reform, than cutting overall tax burden. A simplified model of demand for labor is used to estimate impact of tax reform on GDP composition and tax proceeds. The effect of reform on tax revenues is assessed as their reduction by 1.5% of GDP, compensated with expansion of tax bases. The decisions on further steps of tax reform are criticized as potentially dangerous for macroeconomic stability.
About the Authors
A. Vasilieva
Economic Expert Group
Russian Federation
Russian Federation
E. Gurvich
Economic Expert Group
Russian Federation
Russian Federation
V. Subbotin
Economic Expert Group
Russian Federation
Russian Federation
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Review
For citations:
Vasilieva A., Gurvich E., Subbotin V. Economic Analysis of Tax Reform. Voprosy Ekonomiki. 2003;(6):38-60. (In Russ.) https://doi.org/10.32609/0042-8736-2003-6-38-60
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