Ivanova, Anna; Keen, Michael; Klemm, Alexander - In: Economic Policy 20 (2005) 43, pp. 397-444
type="main" xml:lang="en" <title type="main">SUMMARY</title> </section> <title type="main">Russian's ‘flat tax’</title> <p> In 2001, Russia dramatically reduced its higher rates of personal income tax (PIT), establishing a single marginal rate at the low level of 13%. In the following year, real revenue from the PIT increased by about 26%. This ‘flat...</p>
