Template-Type: ReDIF-Article 1.0
Author-Name: Roman S. Leukhin
Author-Email: leukhin@eeg.ru
Author-Workplace-Name: Economic Expert Group, Moscow 109012, Russia
Author-Name: Aleksandra L. Suslina
Author-Email: asuslina@eeg.ru
Author-Workplace-Name: Economic Expert Group, Moscow 109012, Russia; Financial Research Institute, Moscow 127006, Russia
Title: Labour Taxes Progressivity in Russia: Ways to Reform Personal Income Tax
Abstract: This paper covers the topic of labour taxes progressivity in Russia and reviews possible reforms of personal income tax. Using their own tax wedge calculations the authors determine that Russia is one of a few countries with regressive labour taxation (in most other considered countries it is progressive). The calculation results show as well that labour tax burden in Russia is not high in comparison with OECD countries and a little bit higher than the average level of emerging markets. The authors also calculate tax reliefs progressivity using the Russian Longitudinal Monitoring Survey and the Federal Tax Service data. Moreover, in this article the authors estimate the impact of different personal income tax reforms on the Russian budget and inequality.
Classification-JEL: H21, H24
Keywords: taxes in Russia, personal income tax, labour taxes, progressivity, budget revenues
Journal: Finansovyj žhurnal — Financial Journal
Pages: 50-63
Issue: 6
Year: 2017
Month: December
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2017/6/articles/fm_2017_6__04.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:170604:p:50-63