Russia's flat tax reform: redefining its effects on employment

Kryvoruchko, Iryna

doi:10.1080/14631377.2015.1026689

Cited by 3 publications

(5 citation statements)

References 16 publications

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“…Also, the effect of the flat tax system has received attention through empirical works from several scholars (Evans and Aligica, 2008). To reinforce this, Kryvoruchko (2015) analysed the effect of a flat tax on employment in Russia, whereas, in Bulgaria, Vasilev (2015) observed the effect of welfare gains by comparing flat tax and progressive tax. However in Ghana, according to the income tax act 2015 (Act 896), all taxable income is progressive.…”

Section: Taxation Modelsmentioning

confidence: 99%

Poultry farmers willingness to pay for agricultural tax: evidence from the Bono region, Ghana

Mensah

Amrago

Asare

et al. 2020

WJEMSD

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PurposeThe purpose of this paper is to examine the poultry farmer's willingness to pay for agricultural tax in the Dormaa Municipality of Ghana. Besides, the study analysed the mean agricultural tax and constraints impeding the payment of the agricultural tax.Design/methodology/approachOne hundred (100) poultry farmers were selected for the study. The logit and Kendall’s coefficient of concordance were used to examine the factors that influence payment of agricultural tax and the constraints impeding the payment of the agricultural tax, respectively.FindingsInstructively, 83% of the respondents were interested in the regressive taxation model relative to 12 and 5% who were interested in the proportional and progressive taxation model, respectively. The empirical results of the logit model revealed that tax awareness, probability of being audited and public service provision of roads influenced the poultry farmer's decision to pay for the agricultural tax. Perception of corruption and high tax rates were the primary constraints impeding the payment of the agricultural tax. The results further revealed that the farmers are willing to pay an average maximum amount of Ghc 152.00 (US 26 dollars) agricultural tax per month.Originality/valueDespite the increasing relevance of agricultural tax, studies on poultry farmer's willingness to pay agricultural tax have been scarce in West Africa, particularly, Ghana. As a consequence, this paper broadens the frontiers of the existing literature on agricultural tax as well as the constraints impeding the poultry farmers to pay agricultural tax.

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Section: Taxation Modelsmentioning

confidence: 99%

Poultry farmers willingness to pay for agricultural tax: evidence from the Bono region, Ghana

Mensah

Amrago

Asare

et al. 2020

WJEMSD

View full text Add to dashboard Cite

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“…Most of this literature has honed in on the particular politics of initial flat tax adoption (Appel, 2011(Appel, : 84-115, 2018Appel and Orenstein, 2013;Baturo and Gray, 2009;Beblavý, 2014;Evans and Aligica, 2008;Todor, 2018), failing to address the ebb and flow of tax system changes prior to or following the adoption of flat tax schedules. Yet, despite the virtual absence of studies assessing the distributional and fiscal implications of the 'flat tax revolution' (Appel, 2011: 86) in these parts (for exceptions, see Ivanova et al, 2005;Keen et al, 2006;Kryvoruchko, 2015;Vasilev, 2015;Voinea and Mihȃescu, 2009), flat tax adoption has been dubbed revolutionary, bold, radical (Appel, 2011(Appel, , 2018Appel and Orenstein, 2013;Baturo and Gray, 2009;Keen et al, 2006;Mitchell, 2007).…”

Section: Tax Systems In Post-socialist Europementioning

confidence: 99%

“…As to hoped-for outcomes, in their assessment of eight flat tax regimes, Keen et al (2006: 13) found that, in the short-run, government revenue from PIT declinedrather than increasedas a result of the flat tax in the majority of cases: Russia and Lithuania, with a notable short-term increase in revenue (Ivanova et al, 2005;Keen et al, 2006;Kryvoruchko, 2015), seem to have been outliers. Furthermore, there is no systematic empirical evidence supporting a desirable impact on either labour supply, shifts in income from corporate to personal income, the broadening of the tax base or greater tax compliance in any of the country analyses available.…”

Section: Tax Systems In Post-socialist Europementioning

confidence: 99%

“…As a policy idea, flat-rate personal income tax (PIT) may have been all these, but its actual implications have remained in the blind spot of most analysts even though tax systems and their reform have long been known to be not only politically divisive (Domonkos, 2016), but also have far-reaching distributive consequences. Few studies have assessed the short-and medium-term implications of flat tax reforms on a variety of micro-and macroeconomic outcomes (for partial exceptions, see Ivanova et al, 2005;Keen et al, 2006;Kryvoruchko, 2015;Vasilev, 2015;Voinea and Mihȃescu, 2009) and most do not deal with distributional outcomes. Despite this, scholars of flat tax diffusion invariably highlight, among others, the plainly pro-wealthy implications of shifting away from progressive tax regimes to flat-rate ones, with typically lower rates for all incomes (Appel, 2018(Appel, : 1121(Appel, -1122Appel and Orenstein, 2013: 135).…”

Section: Introductionmentioning

confidence: 99%

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Flat-rate personal income tax in Lithuania, Romania and Hungary: A revolutionary policy idea without revolutionary outcomes

Kovács

2021

Journal of European Social Policy

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A decade of writing on the politics of flat-rate tax adoption and diffusion across post-socialist Europe and Asia has presented these reforms as revolutionary, but at least bold. However, in what ways they might have proven so and for whom has not been investigated. Based on a micro-level study of actual personal income tax rates for the 1991–2018 period, the article engages critically with the scope of the flat tax ‘revolution’ in three different flat tax nations, early adopter Lithuania, later-adopter Romania and recent-adopter Hungary. The analysis shows that the introduction of flat-rate tax in no way revolutionised actual tax burdens for the majority of earners, not even for high-income earners, whose tax burdens had been declining for at least a decade before the arrival of flat tax in both Romania and Hungary. The article also reveals the crucial role played by standard tax credits in shaping tax regime progressivity not only in flat tax regimes, but also progressive ones. The article suggests that the novelty of policy ideas cannot be assumed, but needs to rest on comparisons of outcomes.

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“…Also, Kryvoruchko, I. (2015) [26] examines the employment effect of replacing progressive tax rates with a flat tax rate in the 2001 tax reform in Russia. Kryvoruchko classifies employment into primary and secondary and official and unofficial.…”

mentioning

confidence: 99%

Tax Burden Implication of Tax Reform

Salaudeen¹,

Atoyebi²

2018

OJBM

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This study examines the effect of the 2007 reform pertaining to the corporate tax system on the tax burden of listed firms in Nigeria using the t-test and canonical correlation analysis. Data were collected from the financial statements of the 86 sampled firms for the period 2003-2011 subdivided into pre-reform (2003)(2004)(2005)(2006) and post reform (2008-2011) sub-periods for the purpose of comparing periods' tax burdens. Data were also segregated along the Nigerian Stock Exchange industrial sector classifications. This study finds, on the whole, that the 2007 corporate tax reform has brought minimal tax burden on listed firms, however, sectoral analysis reveals the heterogeneity in the effect of the tax reform as firms within the agricultural and natural resources sectors witnessed increases in tax burden while firms in health and oil and gas sectors were favoured with reduced tax burden. The tax burden of other sectors is unaffected by the reform.

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Russia's flat tax reform: redefining its effects on employment

Cited by 3 publications

References 16 publications

Poultry farmers willingness to pay for agricultural tax: evidence from the Bono region, Ghana

Poultry farmers willingness to pay for agricultural tax: evidence from the Bono region, Ghana

Flat-rate personal income tax in Lithuania, Romania and Hungary: A revolutionary policy idea without revolutionary outcomes

Tax Burden Implication of Tax Reform

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