Keen, Michael; Klemm, Alexander; Ivanova, Anna - International Monetary Fund (IMF) - 2005
. This 'flat tax' experience has attracted much attention (and emulation) among policymakers, making it perhaps the most …Russia dramatically reduced its higher rates of personal income tax (PIT) in 2001 establishing a single marginal rate … important tax reform of recent years. But it has been little studied. This paper asks whether the strong revenue performance of …