Gorodnichenko, Yuriy; Martinez-Vazquez, Jorge; Peter, … - International Center for Public Policy, Andrew Young … - 2007
We use detailed micro-level data on consumption and income for a 1998-2004 panel of Russian households to study the effects of the flat income tax reform in 2001. We show that the gap between household expenditures and reported income is a meaningful measure of tax evasion. We use the...