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Research report

Demythologizing the Russian Flat Tax

Clifford G. Gaddy, William G. Gale
March 28, 2005
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Abstract

On January 1, 2001, Russia introduced what has frequently been called a "flat tax." In this report, we examine the limited research and information available on the effects of Russias personal income tax reform and reach five principal conclusions: The change in the personal income tax was not a stand-alone reform and the personal income tax component of the reform package bears little resemblance to a Hall-Rabushka flat tax; economic growth had begun well before the reforms and microeconomic data suggest that the tax rate reductions had little if any effect on labor supply; and it is likely that the significant increase in compliance following the 2001 reform is attributable to changes in the administration and enforcement of tax laws.

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Research report

New Evidence on The Effect of The TCJA On the Housing Market

Robert McClelland, Livia Mucciolo, Safia Sayed
March 30, 2022
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