## The Russian Flat Tax Reform

_IMF Working Papers, January 1, 2005_

## Source details

**Canonical URL:** [The Russian Flat Tax Reform](https://www.imf.org/en/publications/wp/issues/2016/12/31/the-russian-flat-tax-reform-17921)

## Other formats

- [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)

## Bibliographic details
- Authors: Michael Keen, Alexander D Klemm, Anna Ivanova
- Published: January 1, 2005
- Series: IMF Working Papers
- DOI: https://doi.org/10.5089/9781451860351.001

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### Overview
- 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

### Reform description
- 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 and approach
- 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.

### Key findings
- 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 areas and keywords
- Subject: Labor, Personal income, Personal income tax, Tax allowances, Wages
- Keywords: gross income, tax rate, wage rate, WP

### Publication identifiers
- Stock No: WPIEA2005016
- ISBN: 9781451860351
- ISSN: 1018-5941

*IMF Working Paper: "The Russian Flat Tax Reform" by Michael Keen, Alexander D Klemm, and Anna Ivanova (January 1, 2005).*

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_Source: https://www.imf.org/en/publications/wp/issues/2016/12/31/the-russian-flat-tax-reform-17921_