Template-Type: ReDIF-Article 1.0
Author-Name: Sergey G. Lalayev
Author-Email: lalaev@prognoz.ru
Author-Workplace-Name: ZAO Prognoz (Forecast), Moscow, Russia
Title: Personal Income Tax: the Change Scenarios
Abstract: One of the main goals of the Russian fiscal policy makers is to use all the internal sources of financing extensively. One of the ways of improving the public budget is to raise the personal income tax rate. The article author examines what are the consequences of the personal income tax increase or decrease using a mathematical model that describes the Russian real sector (the Macro+ model).
Classification-JEL: E62, H24
Keywords: personal income tax rate, consolidated budget, tax rate, increase, decrease, GDP, mathematical model, regression equation, payroll, economic growth
Journal: Finansovyj žhurnal — Financial Journal
Pages: 111-120
Issue: 1
Year: 2011
Month: January
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2011/1/statii/2011_01_10.pdf
File-Format: Application/pdf 
Handle: RePEc:fru:finjrn:110110:p:111-120