{
  "title": "The Russian Flat Tax Reform",
  "publication": "IMF Working Papers, January 1, 2005",
  "sourceUrl": "https://www.imf.org/en/publications/wp/issues/2016/12/31/the-russian-flat-tax-reform-17921",
  "canonical": "https://www.imf.org/en/publications/wp/issues/2016/12/31/the-russian-flat-tax-reform-17921",
  "overlayPath": "/en/publications/wp/issues/2016/12/31/the-russian-flat-tax-reform-17921/index.md",
  "summary": "Russia dramatically reduced its higher rates of personal income tax (PIT) in 2001 establishing a single marginal rate at the low level of 13 percent. In the following year, real revenue from the PIT actually increased by about 26 percent.",
  "sections": [
    {
      "heading": "Overview",
      "content": "- Title: The Russian Flat Tax Reform\n- Authors: Michael Keen, Alexander D Klemm, Anna Ivanova\n- Publication date: January 1, 2005\n- Series: Working Paper No. 2005/016\n- Issue: 016\n- Volume: 2005\n- Pages: 47\n- DOI: https://doi.org/10.5089/9781451860351.001"
    },
    {
      "heading": "Reform description",
      "content": "- Russia reduced its higher rates of personal income tax (PIT) in 2001, establishing a single marginal rate at the low level of 13 percent.\n- In the following year, real revenue from the PIT increased by about 26 percent."
    },
    {
      "heading": "Research question and approach",
      "content": "- Research question: Whether the strong revenue performance of the PIT was itself a consequence of the 2001 reform.\n- Evidence used: Both macro evidence and micro-level data on the experiences of individuals and households affected by the reform to varying degrees."
    },
    {
      "heading": "Key findings",
      "content": "- There is no evidence of a strong supply side effect of the reform.\n- Compliance improved quite substantially—by about one third according to the authors' estimates.\n- It remains unclear whether the compliance improvement was due to the parametric reforms (the change to a single rate) or to accompanying changes in enforcement."
    },
    {
      "heading": "Subject areas and keywords",
      "content": "- Subject: Labor, Personal income, Personal income tax, Tax allowances, Wages\n- Keywords: gross income, tax rate, wage rate, WP"
    },
    {
      "heading": "Publication identifiers",
      "content": "- Stock No: WPIEA2005016\n- ISBN: 9781451860351\n- ISSN: 1018-5941\n\nIMF Working Paper: \"The Russian Flat Tax Reform\" by Michael Keen, Alexander D Klemm, and Anna Ivanova (January 1, 2005).\n\n---\n\n Content in this bundle\n\n- wp0516\n  - wp0516 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - wp0516 (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/wp/issues/2016/12/31/the-russian-flat-tax-reform-17921"
    }
  ],
  "bullets": [
    "[Markdown version](/en/publications/wp/issues/2016/12/31/the-russian-flat-tax-reform-17921/index.md)",
    "[Structured JSON version](/en/publications/wp/issues/2016/12/31/the-russian-flat-tax-reform-17921/index.json)",
    "[Bundle manifest](/en/publications/wp/issues/2016/12/31/the-russian-flat-tax-reform-17921/bundle-manifest.json)",
    "Authors: Michael Keen, Alexander D Klemm, Anna Ivanova",
    "Published: January 1, 2005",
    "Series: IMF Working Papers",
    "DOI: https://doi.org/10.5089/9781451860351.001",
    "Title: The Russian Flat Tax Reform",
    "Authors: Michael Keen, Alexander D Klemm, Anna Ivanova",
    "Publication date: January 1, 2005",
    "Series: Working Paper No. 2005/016",
    "Issue: 016",
    "Volume: 2005",
    "Pages: 47",
    "DOI: https://doi.org/10.5089/9781451860351.001",
    "Russia reduced its higher rates of personal income tax (PIT) in 2001, establishing a single marginal rate at the low level of 13 percent.",
    "In the following year, real revenue from the PIT increased by about 26 percent.",
    "Research question: Whether the strong revenue performance of the PIT was itself a consequence of the 2001 reform.",
    "Evidence used: Both macro evidence and micro-level data on the experiences of individuals and households affected by the reform to varying degrees.",
    "There is no evidence of a strong supply side effect of the reform.",
    "Compliance improved quite substantially—by about one third according to the authors' estimates.",
    "It remains unclear whether the compliance improvement was due to the parametric reforms (the change to a single rate) or to accompanying changes in enforcement.",
    "Subject: Labor, Personal income, Personal income tax, Tax allowances, Wages",
    "Keywords: gross income, tax rate, wage rate, WP",
    "Stock No: WPIEA2005016",
    "ISBN: 9781451860351",
    "ISSN: 1018-5941",
    "**_wp0516**"
  ],
  "related": [
    {
      "title": "_wp0516",
      "role": "document",
      "sourceUrl": "https://www.imf.org/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/wp/2005/_wp0516.pdf",
      "summary": {
        "path": "/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/wp/2005/_wp0516.pdf.md",
        "mime": "text/markdown"
      },
      "binary": {
        "path": "/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/wp/2005/_wp0516.pdf",
        "mime": "application/pdf"
      }
    }
  ],
  "alternates": {
    "markdown": "/en/publications/wp/issues/2016/12/31/the-russian-flat-tax-reform-17921/index.md",
    "json": "/en/publications/wp/issues/2016/12/31/the-russian-flat-tax-reform-17921/index.json",
    "bundleManifest": "/en/publications/wp/issues/2016/12/31/the-russian-flat-tax-reform-17921/bundle-manifest.json"
  },
  "generatedAtUtc": "2026-09-18T08:46:57.642Z"
}